Results 21 to 30 of about 3,327 (256)
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
doaj +1 more source
Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual tax morale using a cross-country approach—a research question that has not been investigated in the
Philipp Doerrenberg, Andreas Peichl
openaire +5 more sources
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
doaj +1 more source
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
doaj +1 more source
Exploring the Morality of Tax Morale
Journal of Community & Applied Social PsychologyABSTRACTTax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale.
Žiga Puklavec +3 more
openaire +2 more sources
, 2023 This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the
Purnomo, Agung +6 more
core +1 more source
INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2023 This research explored the influence of tax morality and tax culture on tax compliance in Nigeria. The primary objective is to examine the relationships among tax morality, tax culture, and tax submission. The research utilized a survey design with a sample size of 384 participants selected through purposive sampling from the working population of ...
null Ihenyen Confidence Joel +2 more
openaire +1 more source
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.
openaire +3 more sources
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
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source