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Evaluating the individual- and country-level variations in tax morale
Journal of Economic Studies, 2017Colin C Williams, Besnik Krasniqi
exaly
The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that
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Relationship between tax compliance internationally and selected determinants of tax morale
Journal of International Accounting, Auditing and Taxation, 2004exaly

