Results 51 to 60 of about 1,515 (165)
OECD Development Centre Working Papers, 2012 This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of ...
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Tax Morale and Happiness: Evidence From Türkiye
International Journal of Public FinancePsychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they ...
Işıl Ayas
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TAX CULTURE: A BIG STEP TOWARD VOLUNTARY TAX COLLECTION
Iustinianus Primus Law Review, 2023 Governments of all countries have introduced various taxes, being that they are the main source of public revenues that finance public expenditures. At the same time, the taxpayers are looking for ways to pay as little tax as possible.
Gordana Ilić Popov
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Fairness and Tax Morale in Developing Countries. [PDF]
Stud Comp Int Dev, 2023 Castañeda N.
europepmc +1 more source
, 2017 Tax Morale ¿why the taxpayers pay taxes?.Since Puviani,Schmolders, there are the conviction that the tax duty is more or less spontaneous.The citizen pays,because is trustful,believes in legitimacy and in the reciprocity logic from the government.But, the deceivement comes with the institutional corruption, the financial illlusions, and the negative ...
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Tax Morale and Institutions [PDF]
SSRN Electronic Journal, 2003 This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights
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Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsTaxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business.
Tio Arriela Doloksaribu +3 more
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Shadow Economy and Tax Morality: Is There A Difference Between Genders?
Mednarodno Inovativno Poslovanje, 2019 One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
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Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
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Assessment of the Tax Culture and the Size of the Shadow Economy in European Studies
Space and Culture, India, 2019 In the article, the authors analyse problems related to the interdependence of a country’s tax culture and the size of its shadow economy on the basis of fundamental scientific approaches and results of modern studies conducted by European scientists.
D.A. Endovitsky, D.G. Lomsadze
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