Results 21 to 30 of about 1,515 (165)
TAX MORALE FOR OVERCOMING THE SHORTCOMINGS OF SHADOW ECONOMY
Research on Enterprise in Modern Economy Theory and Practice, 2022 The study considers the basic problems of the shadow economy in the context of investigating its exposure to the market environment market. The tax morale concept was used as an example.
Dmitry G. Lomsadze
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Identifying the most important factors affecting tax evasion in Iran's economy and investigating how they affect over time [PDF]
مدلسازی اقتصادسنجی, 2023 This study aims to model tax evasion and identify how these factors affect tax evasion. The current research is in the field of applied research. To achieve this purpose, the Bayesian averaging method has been used in the period from 1370 to 1399 in ...
saeed karimi petanlar, jafar karimi
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Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
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Tax Morale and International Tax Evasion
Journal of World Business, 2020 Abstract Low tax morale is associated with domestic tax evasion. We find evidence of cross-border equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio Equity Investment (FPI) flows into 21 OECD countries from 138 source countries and an index of tax morale from the World Value Survey (WVS), we show that ...
David M. Kemme +2 more
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Voluntary tax compliance behavior of individual taxpayers in Pakistan
Financial Innovation, 2021 Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance ...
Ibn e Hassan, Ahmed Naeem, Sidra Gulzar
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Tax morale in Asian countries [PDF]
Journal of Asian Economics, 2004 This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural differences.
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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
Kustiawan, Memen +2 more
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Jurnal Akuntansi dan KeuanganInstitutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale.
Astri Warih Anjarwi
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Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea
Religions, 2018 The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also
Byung Wook Jun, Sung Man Yoon
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Assessment of fiscal effort and voluntary tax compliance in Peru
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio +1 more
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