Results 81 to 90 of about 792,305 (264)
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
International Journal of Urban and Regional Research, EarlyView.Abstract This article investigates the symbolic politics of state‐led gentrification and heritagization, focusing on how these processes serve to ‘glorify’ state power. Drawing on Agamben's political theology, Bourdieu's notion of symbolic power and space, and political heritage studies, we argue that the symbolic politics of state glorification can ...
Wouter van Gent +2 more
wiley +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
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany
Fiscal Studies, EarlyView.Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley +1 more source
Fairness and Tax Morale in Developing Countries. [PDF]
Stud Comp Int Dev, 2023 Castañeda N.
europepmc +1 more source
Dilemmas of Civilian Participation in Military Deterrence and Defence: Legal and Ethical Dimensions
Global Policy, EarlyView.ABSTRACT How can civilians participate in deterrence and defence in ways that do not jeopardize their immunity from deliberate attack? The principle of civilian immunity from deliberate attack in war is a core element of contemporary international humanitarian law (IHL). Uniformed combatants and others who take up arms pose a threat may be liable to be
Neta C. Crawford
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 ...
Christoph A. Schaltegger +2 more
core
Accounting &Finance, EarlyView.ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley +1 more source
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
core