How do inequality affect tax morale in Latin America and Caribbean?
Revista de Economía del Rosario, 2013 Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system.
Mariana Gerstenbluth +3 more
doaj
Tackling the illegitimate under-reporting of salaries in Southeast Europe: some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia [PDF]
Eastern Journal of European Studies, 2017 To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection.
Colin C. WILLIAMS, Josip FRANIC
doaj
Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]
Oxf Rev Econ Policy, 2023 Bergolo M +2 more
europepmc +1 more source
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
, 2021 Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these
Mellon, Jonathan +3 more
openaire +1 more source
Religiosity and tax: A systematic review
Jurnal Akuntansi dan Auditing IndonesiaThis study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due
Galih Wicaksono, Wahyu Widarjo
doaj +1 more source
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria
Accounting Analysis JournalPurpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from ...
Adeyemi Samuel Sopekan +3 more
doaj +1 more source
FinTechGovernments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues.
Konstantinos S. Skandalis +1 more
doaj +1 more source
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Data Brief, 2023 Batrancea LM +3 more
europepmc +1 more source
The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]
J Econ Psychol, 2022 Hartmann AJ +6 more
europepmc +1 more source