Results 71 to 80 of about 97,900 (283)
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
doaj +1 more source
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
doaj +1 more source
Populism and the rule of law: The importance of institutional legacies
American Journal of Political Science, EarlyView.Abstract Existing work sees populist governments undermining the rule of law because they seek to dismantle institutional constraints on their personalistic plebiscitarian rule. We argue that populist rulers pose a greater threat to legal impartiality, equality, and compliance when they face a legacy of weak rule of law.
Andreas Kyriacou, Pedro Trivin
wiley +1 more source
Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Benno Torgler +2 more
core
Culture Differences and Tax Morale in the United States and Europe [PDF]
, 2004 In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax
Benno Torgler, James R. Alm
core
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.
openaire +1 more source
Compulsory voting increases men's turnout most
American Journal of Political Science, EarlyView.Abstract Equal turnout fosters equal representation. As such, researchers have long sought to understand what causes gender differences in voter participation. I argue that compulsory voting increases men's turnout relative to that of women. This is because men are particularly receptive to external incentives, while women are more intrinsically ...
Shane P. Singh
wiley +1 more source
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
doaj +1 more source
Building a Social Contract? Understanding Tax Morale in Nigeria [PDF]
, 2020 Neil McCulloch +2 more
openalex +1 more source
Globalization, internal migration, and public goods provision in emerging economies
American Journal of Political Science, EarlyView.Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley +1 more source