Results 31 to 40 of about 197,549 (296)
Assessment of fiscal effort and voluntary tax compliance in Peru.
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru. It determines that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Then trough an experiment, it is shown that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological ...
Aldo Fabricio Ramirez-Zamudio +1 more
openaire +6 more sources
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 +1 more
doaj +1 more source
Enhancing tax compliance through coercive and legitimate power of authorities [PDF]
, 2014 Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance.
Gangl, Katharina +3 more
core +2 more sources
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 +3 more
doaj +7 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 +1 more
openaire +3 more sources
USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]
Economica, 2019 Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
doaj
A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
doaj +1 more source
Determinants of Voluntary Compliance on A Changing Tax Policy
Jurnal Dinamika Akuntansi, 2023 Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state ...
Nur Cahyonowati +2 more
openaire +1 more source