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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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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
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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 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 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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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
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Does higher tax morale imply higher optimal labor income tax rate? [PDF]
, 2013 We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected.
Simonovits, András
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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
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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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