Results 11 to 20 of about 1,644,040 (299)
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 +2 more sources
Political Support and Voluntary Tax Compliance [PDF]
SSRN Electronic Journal, 2022 We empirically analyze the effect of political support for the government on voluntary tax compliance. To this end, we use 33 survey results of the contingent valuation (CV) method developed and widely used for the valuation of non-market goods in the ...
Lee, Jongyearn
openaire +2 more sources
Economies, 2022 One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
exaly +3 more sources
Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy
SAGE OpenThis paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of ...
Joseph Agana +2 more
exaly +2 more sources
The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers
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 +2 more
exaly +3 more sources
Cogent Business and ManagementThis study aims to explore the determinants of voluntary tax compliance among SMEs in democratic countries, with a particular focus on Botswana. Research has sought to understand how factors such as tax literacy, service delivery, tax amnesty, and tax ...
Danie Schutte, Edmore Munjeyi
exaly +3 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
Towards Integrating Antecedents of Voluntary Tax Compliance [PDF]
, 2017 This thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance, contributing to the tax compliance literature a theoretically relevant integrative approach that bridges between social psychological and economic deterrence approaches. It also
Gobena, L.B. (Lemessa Bayissa)
openaire +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