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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Social Norms and Conditional Cooperative Taxpayers [PDF]
, 2006 This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core +4 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
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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
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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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HOW PROFESSIONAL ACCOUNTANT S TAX MORALE AFFECTS TAXPAYER S TAX MORALE A STUDY IN BALIKESIR
Journal of Global Strategic Management, 2017 İsmail Atabay +2 more
openalex +4 more sources
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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