The Ethics of Tax Evasion : Literature Review

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies

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Year of publication:	2020
Authors:	Collymore, Aidan
Publisher:	[2020]: [S.l.] : SSRN
Subject:	Steuerflucht \| Cross-border tax evasion \| Ethik \| Ethics \| Bibliometrie \| Bibliometrics \| Steuerstrafrecht \| Criminal tax law \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 30, 2020 erstellt
Other identifiers:	10.2139/ssrn.3589385 [DOI]
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; h12 ; H20 - Taxation, Subsidies, and Revenue. General ; H26 - Tax Evasion ; J1 - Demographic Economics ; J16 - Economics of Gender ; K34 - Tax Law ; K42 - Illegal Behavior and the Enforcement of Law ; M4 - Accounting and Auditing ; M48 - Government Policy and Regulation ; O52 - Europe ; O57 - Comparative Studies of Countries ; P35 - Public Economics
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012835455