Results 31 to 40 of about 98,230 (250)
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
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
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
doaj +1 more source
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
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
doaj +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 knowledge, Tax Morale, and Tax Compliance : Taxpayers' View
, 2023 The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that
Kustiawan, Memen +2 more
openaire +1 more source
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.
Halla, Martin
core +6 more sources
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
openaire +2 more sources