Results 81 to 90 of about 98,230 (250)

Taxes and Benefits: Two Distinct Options to Cheat on the State? [PDF]

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income.
Friedrich G. Schneider, Martin Halla
core   +3 more sources

THE RELATIONSHIP BETWEEN TAX MORALE AND INFORMAL ECONOMY: OVERVIEW OF OECD COUNTRIES

Sakarya Üniversitesi İktisat Dergisi, 2017
There are manyfactors that cause informal economy. At the beginning of these, there aresocio-psychological factors. Socio-psychological factors use many variables,explaining thereasons for informal economic activity.
Ulvi Sandalcı, İnci Sandalcı
doaj  

The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation [PDF]

Public and Municipal Finance
This 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, Indah Hapsari, Joicenda Nahumury   +2 more
doaj   +1 more source

The Evolution of Tax Morale in Modern Spain [PDF]

This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax ...
Benno Torgler, Jorge Martinez-Vazquez
core  

Hospitaller Revenues, Bourbon Regalism: The Financial Administration of the Grand Priory of Castile and León under an American Parvenu

History, EarlyView.
Abstract After the vicissitudes of the War of the Spanish Succession (1701–14), the consolidation of the Bourbon Monarchy in early eighteenth‐century Spain allowed Philip V's ministry to implement the so‐called Nueva Planta in his various kingdoms and lordships of the Crown of Aragon, but also in Castile.
Roberto Quirós Rosado
wiley   +1 more source

Tax Morale, Tax Evasion, and the Shadow Economy [PDF]

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 ...
Gebhard Kirchgässner
core  

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

Pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale: Peran mediasi pengetahuan perpajakan

Keberlanjutan
This 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
doaj  

THE DETERMINANTS OF TAX MORALE IN TURKEY AND EUROPEAN UNION

Sakarya Üniversitesi İktisat Dergisi, 2014
Tax morale is defined as an intrinsic motivation to pay taxes and it is closely related with various socio-economic and psychological factors. The aim of this paper is to find out the determinants of tax morale in Turkey and European Union. For this aim,
Cevat Bilgin, Handan Kaynar
doaj  

Tax morale, eastern Europe and European enlargement [PDF]

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007.
Torgler, Benno
core