The Influence of Ethical Attitudes on Taxpayer Compliance
Notes that ethical beliefs generally have not been considered in behavioral models of tax compliance, and argues that taxpayers' moral beliefs are highly significant -- and may represent the missing variable in compliance decision-making models.
Year of publication: |
1994
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Authors: | Reckers, Philip M.J. ; Sanders, Debra L. ; Roark, Stephen J. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 47.1994, 4, p. 825-36
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Publisher: |
National Tax Association - NTA |
Saved in:
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