Results 271 to 280 of about 5,398 (291)

Honesty, tax fairness, government's responsiveness and voluntary tax compliance in Nigeria

International Journal of Economics and Accounting, 2016
Government 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, Simon Sunday Aso Arowomole, Babatunde Gbadegesin Adeyeye   +2 more
openaire   +1 more source

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire   +1 more source

Tax Knowledge and Voluntary Tax Compliance: The Role of Public Trust in Nigeria

British Journal of Psychology Research
Tax non-compliance is a fundamental issue of concern to all government and tax authorities that must be addressed to achieve sustainable revenue generation and good governance in developed and developing societies. This study investigated the moderating effects of tax knowledge on voluntary tax compliance of informal sector operators in Bayelsa State,
Ebimobowei Appah, Doubara Aganaba
openaire   +1 more source

Tax Compliance and Voluntary Disclosure among SMEs in Nigeria

International Journal of Research and Innovation in Social Science
Purpose– This paper examined tax compliance and voluntary disclosure among SMEs in Nigeria. Design/methodology/approach– Based on the registered SMEs lists obtained from SMEDAN, 400 SMEs were sampled for data collection. Regression was used to estimate the relationships between the variables of tax compliance and voluntary disclosure among SMEs in ...
Dr. Seopding Benard Alkali PhD, FCA, Dawuk Walshak Danjuma Msc. FCA, Nkat Timdi Joseph Msc.   +2 more
openaire   +1 more source

The Effect of Tax Compliance Cost on Taxpayer’s Voluntary Compliance in Tanzania

SSRN Electronic Journal, 2022
openaire   +1 more source

Tax Compliance in a Voluntary Reporting Environment

2018
openaire   +1 more source

Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

European Journal of Law and Economics, 2011
Stephan Muehlbacher, Erich Kirchler, Kirchler Erich   +2 more
exaly  

Preconditions of Voluntary Tax Compliance

Zeitschrift Fuer Psychologie Mit Zeitschrift Fuer Angewandte Psychologie, 2008
Eva Hofmann, Erik Hoelzl, Erich Kirchler   +2 more
exaly  

Enforced versus voluntary tax compliance: The “slippery slope” framework

Journal of Economic Psychology, 2008
Erich Kirchler, Erik Hoelzl, Íngrid Wahl   +2 more
exaly  

DETERMINANTS OF VOLUNTARY TAX COMPLIANCE IN NIGERIA

Baze University Journal of Entrepreneurship & Interdisciplinary Studies
openaire   +1 more source