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Northern Peatlands in Transition in the 21st Century - Land Use, Status, Policies and Future Trajectories: Comparisons Between Finland, Ireland and Scotland. [PDF]
Environ ManageLampela M +9 more
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Technology innovation and environmental outcomes of road transportation policy instruments. [PDF]
Nat CommunMa C, Peñasco C, Anadón LD.
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Enforced versus voluntary tax compliance: The “slippery slope” framework
Journal of Economic Psychology, 2008A framework for tax compliance is suggested in which both the power of tax authorities and trust in the tax authorities are relevant dimensions for understanding enforced and voluntary compliance. Dynamic interactions between power and trust are considered.
Erich Kirchler, Erik Hoelzl, Ingrid Wahl
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Tax audit impact on voluntary compliance [PDF]
Journal of Economic and Social Measurement, 2011 This study examines the impact of the New York State tax audit on voluntary compliance in one segment of the New York State economy, Food Services and Drinking Places (NAICS 722). It takes a new and different approach from previous studies in the literature.
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Governance Quality and Voluntary Tax Compliance in Nigeria
2023An evaluation of the quality of governance as a major determinant of tax compliance is important to the government and its citizens. According to tax compliance experts in Nigeria, inadequate governance is to blame for taxpayers' failure to adhere to tax regulations.
Owolabi, Folashade +2 more
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ON VOLUNTARY COMPLIANCE, VOLUNTARY TAXES, AND SOCIAL CAPITAL
National Tax Journal, 1998INTRODUCTIONFor most Americans, when the topic oftaxes comes up, the Internal RevenueService (IRS) is the first thing they thinkabout. But academics, and especiallyeconomist academics, have given theprocess of collecting and enforcing taxesvery little attention. For a while now inmy own research and writing, I havebeen trying to rectify that underatten-
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Sales and Use Tax Simplification and Voluntary Compliance
Public Budgeting & Finance, 2004Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax.
Gary C. Cornia +2 more
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Honesty, tax fairness, government's responsiveness and voluntary tax compliance in Nigeria
International Journal of Economics and Accounting, 2016Government needs funds to provide some basic social amenities for the generality of the masses and tax presents a sure way of getting a large sum of these needed funds in most countries. However, it is noted that people do not like paying tax because of government's dishonesty by not fulfilling their promises to the people; because taxpayers feel that ...
Olatunde Julius Otusanya +2 more
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Voluntary and enforced tax compliance
2012Die vorliegende Arbeit beschäftigt sich im Zuge einer internationalen Studie mit der Untersuchung des „Slippery Slope Frameworks“ (Kirchler, 2007; Kirchler, Hoelzl & Wahl, 2008). Demnach wird Steuerehrlichkeit von zwei Faktoren beeinflusst: einerseits dem Vertrauen in den Staat und seine Institutionen sowie andererseits der Macht des Staates ...
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