The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary [PDF]
, 2019 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Berkics, Mihaly +3 more
core +3 more sources
Can We Barter Local Taxes for Maintaining Our Green? A Psychological Perspective [PDF]
Frontiers in Psychology, 2022 Previous research highlighted that the desire for neighborhood improvement is an antecedent of the citizens’ involvement in green urban areas maintenance. Nevertheless, the topic of civic participation in the maintenance of green areas is not yet well developed in the literature and a link with local legislation is missing. We investigate the intention
Theodorou A. +4 more
openaire +6 more sources
LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE
Three Seas Economic Journal, 2022 As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other
Maryna Pravdiuk
doaj +1 more source
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply [PDF]
, 2020 In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as ...
Hundsdoerfer, Jochen, Matthaei, Eva
core +1 more source
But everyone else is doing it: A closer look at the occupational taxpaying culture of one business sector [PDF]
, 2007 When individuals embark on their careers they not only become acculturated into their occupational sectors' day-to-day norms and practices, but also their taxpaying ones.
Adams +40 more
core +1 more source
Tax evasion and exchange equity: a reference-dependent approach [PDF]
, 2010 The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion.
Alm, James +14 more
core +2 more sources
Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2021 Awareness of paying taxes is a personal area that is abstract and difficult to measure. However, it can still be pursued by taking into account the factors that influence it, including financial condition and awareness of paying taxes, as well as presenting professional and pleasant tax services.
openaire +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy
Heliyon, 2023 This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market.
Hien Thi Thu Nguyen +2 more
doaj +1 more source
Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review
Maliye Çalışmaları DergisiThe basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax ...
Ali Fuat Uruş
doaj +1 more source
FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax ...
V. Molodykh, T. Kulakovskaya
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