Results 11 to 20 of about 1,515 (165)
BAGAIMANA KONDISI DEMOGRAFI MENJADI PENENTU MORAL PAJAK SAAT COVID-19?
Jurnal Akuntansi Multiparadigma, 2021 Abstrak - Bagaimana Kondisi Demografi Menjadi Penentu Moral Pajak saat Covid-19? Tujuan Utama - Penelitian ini bertujuan untuk menganalisa faktor demografi yang dapat mempengaruhi moral pajak di masa pandemi covid-19.
Agus Arianto Toly +3 more
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The Impact of Tax Morality on Tax Evasion: Evidence of EU Countries [PDF]
Business Ethics and Leadership, 2021 A set of direct and indirect factors that affect the changing trends of the main indicators of its functioning and determine the key vectors of state policy define the pace of the country’s economic development.
Oleksiy Mazurenko +2 more
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Mathematics, 2022 When people who adhere to tax morality act in a situation where there is no sense of risk, no acceptance of the government, or no environment conducive to tax compliance, it is easier to see how they are motivated to do so.
Adriana AnaMaria Davidescu +3 more
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Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Cogent Business & Management, 2020 Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax ...
Favourate Y. Sebele-Mpofu
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AN ALTERNATIVE VIEW TO THE TAX EVASION: THE EFFECT OF TAX MORALE ON PAYING TAXES IN MACEDONIA AND EU COUNTRIES [PDF]
Serbian Journal of Management, 2013 In the last couple of years there is a growing literature and evidence suggesting that enforcement efforts alone cannot achieve significant increase of tax compliance.
Maja Ristovska +2 more
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Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual tax morale using a cross-country approach—a research question that has not been investigated in the
Philipp Doerrenberg, Andreas Peichl
openaire +5 more sources
Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
Entrepreneurial Business and Economics Review, 2020 Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade ...
Dagmara Nikulin
doaj +1 more source
Jurnal Akademi Akuntansi, 2023 Purpose: The purpose of this research is to examine the effect of perceptions of corruption on taxpayer compliance with tax morale as a moderating variable. Methodology/approach: This research is explanatory research.
Subhan Subhan +2 more
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Tax Morale and Conditional Cooperation [PDF]
SSRN Electronic Journal, 2006 Why so many people pay their taxes, even though fines and audit probability are low, is a central question in the tax compliance literature. Positing a homo oeconomicus having a refined motivation structure sheds light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and
Frey, Bruno S., Torgler, Benno
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Analyzing Factors Affecting Tax Morale Levels in Turkey Using Alternative Ordered Response Models
Transylvanian Review of Administrative Sciences, 2019 The concept of tax morale is introduced to measure the reason of paying taxes by subjects. The main objective of this paper is twofold. Firstly, the present paper examines potential factors that may influence the degree of tax morale in Turkey. Secondly,
Dilek Özdemir +2 more
doaj +1 more source