Results 281 to 290 of about 13,084 (307)

Presenting the Tax Audit Model according to the Effects of Psychological Safety and Tax Audit Knowledge during the Detection of Tax Frauds

Journal of Tax Research, 2023
Fatemeh Taghavi Qasemabad, Ro’ya Darabi, Shahram Charmahali   +2 more
openaire   +1 more source

The Economic Psychology of Tax Compliance and Charitable Giving: A Comparative Analysis and Research Agenda

Ricerche Di Psicologia, 2021
Cinzia Castiglioni, Edoardo Lozza
exaly  

Procrastination as a Psychological Factor Influencing Tax Compliance Behaviour

This study examines the relationship between procrastination tendency and tax compliance from a behavioral economics perspective. Traditional tax compliance models mainly focus on deterrence and rational choice, while behavioral factors have received limited attention.
Yelboğa, Alim, Özdemir, Hakan
openaire   +1 more source

Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

Cogent Business and Management, 2023
Rosalita Rachma Agusti, Aulia Fuad Rahman   +1 more
exaly  

To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance

Journal of Business Ethics, 2022
Jonathan Farrar, Tisha KING, Farrar Jonathan   +2 more
exaly  

Tax evasion and the psychological tax contract

2010
Feld, Lars P., Frey, Bruno S.
openaire   +1 more source

The Effect of Cognitive Psychology on Tax Compliance

Bilişsel psikoloji yaklaşımı vergi uyumu davranışının açıklanmasında önemli bir rol oynamaktadır. Ekonomik araştırmalarda irrasyonalite ilkesinin ön plana çıkmasıyla vergi yükümlülerinin psikolojik ve bilişsel süreçlerinin bilinmesi ya da tahmin edilmesi vergisel konulardaki politikaların ve stratejilerin oluşturulmasında aynı zamanda yüksek bir vergi ...
openaire   +1 more source

Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework

Procedia, Social and Behavioral Sciences, 2015
Theresia Woro Damayanti, Zaki Baridwan
exaly  

‘I don’t think there is any moral basis for taking money away from people’: using discursive psychology to explore the complexity of talk about tax

Critical Discourse Studies, 2019
Philippa Carr, Simon Goodman, Adam Jowett   +2 more
exaly  

Tax-Free Stipends for Clinical Psychology Internships.

American Psychologist, 1957
A. M. Marchionne, A. Brodshatzer
openaire   +1 more source