Results 11 to 20 of about 97,900 (283)
Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion.
Doerrenberg, Philipp, Peichl, Andreas
core +8 more sources
Tax morale in Latin America [PDF]
Public Choice, 2018 In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax morale as a dependent variable and searching for factors ...
Torgler, Benno
core +3 more sources
Tax morale, fiscal capacity, and war [PDF]
Annals of Public and Cooperative Economics, 2022 ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte +2 more
openalex +3 more sources
, 2017 Tax Morale ¿why the taxpayers pay taxes?.Since Puviani,Schmolders, there are the conviction that the tax duty is more or less spontaneous.The citizen pays,because is trustful,believes in legitimacy and in the reciprocity logic from the government.But, the deceivement comes with the institutional corruption, the financial illlusions, and the negative ...
tulio rosembuj
openalex +3 more sources
Journal of Economic Perspectives, 2014 There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the evasion being detected.
Erzo F.P. Luttmer, Monica Singhal
openaire +5 more sources
Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018), 2019 Yuniadi Mayowan
openalex +2 more sources
Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View
, 2023 The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that
Memen Kustiawan +2 more
openalex +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source