Results 31 to 40 of about 5,398 (291)

Shadow Economy and Tax Morality: Is There A Difference Between Genders?

Mednarodno Inovativno Poslovanje, 2019
One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
doaj   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2019
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa, I Putu Hendra Martadinata   +1 more
doaj   +1 more source

The Relationship between Tax Transparency, Trust, and Taxpayers’ Voluntary Tax Compliance in Northeast Region

, 2020
Tax compliance seems to be a growing problem in United States of America. To further understand the phenomenon of tax compliance, this quantitative cross-sectional study was conducted with taxpayers in the Northeast region.
Okwara, Christian Chinedum.
core   +1 more source

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]

, 2014
Open Access funded by Economic and Social Research CouncilThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network.
Myles, Gareth D., Page, Frank, Myles, G.D., Rablen, MD, Page, F., Hashimzade, Nigar, Rablen, M.D., Myles, G., Page, F, Rablen, Matthew D., Rablen, M., Myles, GD, Hashimzade, N, Hashimzade, N.   +13 more
core   +1 more source

The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

Asian Journal of Accounting Perspectives, 2016
This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi, Suria Zainuddin, Mohd Zulkhairi Mustapha, Yusni Nawi   +3 more
doaj   +7 more sources

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Assets: Jurnal Akuntansi dan Pendidikan, 2021
<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of
I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia   +2 more
openaire   +3 more sources

Governance Quality and Voluntary Tax Compliance in Nigeria

, 2023
An 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, Chapi, Enyo-Ojo Love, Olusanmi, Olamide   +2 more
openaire   +2 more sources

Factors Explaining Tax Compliance

Finanse i Prawo Finansowe, 2022
The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review ...
Mª Gabriela Lagos Rodríguez
doaj   +1 more source

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Jurnal Akuntansi dan Keuangan, 2021
This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors.
Arfah Habib Saragih, I Dewa Nyoman Suartama Putra   +1 more
openaire   +3 more sources

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source