Results 31 to 40 of about 97,900 (283)
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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Tax Morale and Compliance Behavior: First Evidence on a Causal Link [PDF]
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale.
Martin Halla
core +6 more sources
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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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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Water stress: Opportunities for supply chain research
Production and Operations Management, EarlyView., 2023 Abstract Driven by climate change and overuse, water stress is a worsening sustainability concern that threatens businesses and communities across the globe. Leading global organizations such as the United Nations have expressed an urgent need for sustainable water management strategies across nations and economies.
Dustin Cole +4 more
wiley +1 more source
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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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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Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
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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