Results 41 to 50 of about 1,515 (165)
Tax Morale and Tax Mentality in Slovenia
Our Economy, Journal of Contemporary Issues in Economics and Business, 2014 The economic and financial crisis, which resulted in budget deficits in several countries, was the most evident cause generating authorities’ and researchers’ interest in the decisive factors influencing the behavior of individuals and corporations in tax matters.
Stanko Čokelc, Ana Križman
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Explaining informal entrepreneurship in South-East Europe: a tax morale approach [PDF]
Eastern Journal of European Studies, 2018 Conventionally, entrepreneurs participating wholly or partially in the informal economy were explained as rational economic actors doing so when the benefits outweigh the costs.
Colin C WILLIAMS, Slavko BEZEREDI
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TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE
Jurnal Riset AkuntansiThis research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir +2 more
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Tackling the Urban Informal Economy: Some Lessons from a Study of Europe’s Urban Population
Transylvanian Review of Administrative Sciences, 2017 The aim of this paper is to evaluate themost effective way of tackling the urban informaleconomy. It has been recently argued that theconventional rational economic actor approach(which increases the costs of participating in theurban informal economy so
Colin C. WILLIAMS, Ioana A. HORODNIC
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Examining Individual Tax Morale in Europe with Machine-Learning Methods
Central European Public Administration ReviewPurpose: This research examines and contributes to the behavioural literature on voluntary tax compliance. It focuses on the use and potential of machine-learning (ML) methods and models to predict individual tax morale across Europe, and it identifies
Lejla Lazović Pita +2 more
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The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation [PDF]
Public and Municipal FinanceThis study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires.
Supriyati +2 more
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Tax Morale, Tax Evasion and the Shadow Economy [PDF]
, 2011 Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of citizens to pay taxes may depend upon whether they consider taxation to be morally justified or not.
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TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES
Ekonomika, 2016 The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014.
Violeta Pukeliene +1 more
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KeberlanjutanThis study aims to analyze the influence of corruption perception and trust in the government on the tax morale of MSME taxpayers in Kota Kediri, with tax knowledge as an intervening variable.
Duwi Riningsih
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Digital Transformation in the Local Tax System
Jurnal Bina PrajaThe contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government.
Ali Abrori +2 more
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