The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers [PDF]
Religions, 2016 The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk +3 more
doaj +5 more sources
Make Me Want to Pay. A Three-Way Interaction Between Procedural Justice, Distributive Justice, and Power on Voluntary Tax Compliance [PDF]
Frontiers in Psychology, 2019 Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens’ perceptions of the tax authority’s power in stimulating voluntary tax ...
Marius van Dijke +3 more
doaj +4 more sources
Voluntary Tax Compliance and the Slippery Slope Framework
Journal of Accounting and Finance in Emerging Economies, 2020 Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing ...
Sohail Saeed +2 more
doaj +3 more sources
Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. [PDF]
Z Psychol, 2008 Taxpayers’ willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, and probability of audits and severity of fines, psychological research shows that internal ...
Hofmann E, Hoelzl E, Kirchler E.
europepmc +7 more sources
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Journal of Legal Studies, 2023 To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases
Hai Yan
doaj +2 more sources
DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money.
BĂTRÂNCEA LARISSA-MARGARETA +2 more
doaj +2 more sources
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
doaj +1 more source
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
Cogent Business & Management, 2023 This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the
Rosalita Rachma Agusti +1 more
doaj +1 more source
Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? [PDF]
GATR Accounting and Finance Review, 2017 Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method.
I Made Sudarma, I Nyoman Darmayasa
openaire +1 more source
Audit probability versus effectiveness: The Beckerian approach revisited [PDF]
, 2012 The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core +4 more sources