Results 31 to 40 of about 1,515 (165)
Tax morale in Latin America [PDF]
Public Choice, 2005 In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax morale as a dependent variable and searching for factors that systematically affect tax morale, working with the two data sets Latinobarometro and World Values
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Jurnal Ekonomi dan Bisnis Airlangga, 2011 Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical and tax avoidance intentions of taxpayers in Surabaya, as ...
Mienati Somya Lasmana, Heru Tjaraka
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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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THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR [PDF]
Annals of the University of Oradea: Economic Science, 2012 The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are ...
Nichita Ramona-Anca +1 more
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Self-Assessment System in Indonesian Taxation: Weakness or Strength?
Publica, 2022 This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance.
Muhammad Ilman Iriawan Fitdra +1 more
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Tax Morale and Public Sector Revenues in Baltic Countries
STEPP: Socialinė Teorija, Empirija, Politika ir Praktika, 2019 This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries.
Virgilijus Rutkauskas
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Scientax, 2023 One of the reasons Indonesia's tax ratio has yet to reach its target is the informal sector and tax avoidance. The individual's desire to pay or avoid taxes is related to tax morals. This study aims to determine the effect of trust in the government, trust in tax administration, national pride, the likelihood of being caught in tax evasion efforts, and
Rama Daneshwara, Riko Riandoko
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Compliance and Receipt Lotteries
Wirtschaftsdienst, 2021 The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes.
Philipp Krug +6 more
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Jurnal Ilmiah AkuntansiDespite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates.
Natasya Putri Rahmalia +3 more
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Tax morale, fiscal capacity, and war
Annals of Public and Cooperative Economics, 2022 ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte +2 more
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