Results 11 to 20 of about 3,327 (256)
Tax Morale and Conditional Cooperation [PDF]
SSRN Electronic Journal, 2006 Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from ...
Frey, Bruno S., Torgler, Benno
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Kelaniya Journal of Management, 2023 This study assesses the effect of tax fairness, public governance quality on tax compliance of MSEs in North-Eastern States of Nigeria through tax morale.
Bello, U, Dandago, K.I., Samaila, I. A
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The Evolution of Tax Morale in Turkey
Journal of Economy Culture and Society, 2020 The aim of the study is to examine the evolution of tax morale in Turkey within a 22-year period. The data obtained from the World Values Survey were evaluated in the Stata 13 statistics package program. As a result of the analyses through ordered probit
Bahadır Sazak Doğan +1 more
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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
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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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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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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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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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Tax morale : theory and empirical analysis of tax compliance [PDF]
, 2003 Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant.
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
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