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Influence of perceived trust in rural consumer mobile payment service adoption : an understanding of moderation effect
Masele, Juma James; Taluka, Eliezer - In: Business management review : journal of the University … 19 (2016) 2, pp. 82-104
Persistent link: https://www.econbiz.de/10012035946
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Trickle down tax morale : a cross country survey experiment
Mellon, Jonathan; Peixoto, Tiago; Sjoberg, Fredrik M.; … - 2021
experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive …
Persistent link: https://www.econbiz.de/10012434703
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Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion
Kogler, Christoph; Olsen, Jerome; Mueller, Martin; … - In: Journal of behavioral decision making 35 (2022) 4, pp. 1-15
Persistent link: https://www.econbiz.de/10013464434
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On the relationship between information and individuals' perception in affecting income tax evasion
Spinola, Ludovica - 2023
Persistent link: https://www.econbiz.de/10014229857
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The effect of interactional fairness and detection on taxpayers’ compliance intentions
Farrar, Jonathan; Kaplan, Steven E.; Thorne, Linda - In: Journal of business ethics : JOBE 154 (2019) 1, pp. 167-180
Persistent link: https://www.econbiz.de/10011987734
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Shaming of tax evaders : empirical evidence on perceptions of retributive justice and tax compliance intentions
Okafor, Oliver Nnamdi - In: Journal of business ethics : JBE 182 (2023) 2, pp. 377-395
-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers …. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results … reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance …
Persistent link: https://www.econbiz.de/10013483024
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Legitimate Authorities and Rational Taxpayers : An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
Robbins, Blaine - 2018
voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment …
Persistent link: https://www.econbiz.de/10012934720
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State Coercion, Moral Attitudes, and Tax Compliance : Evidence from a National Factorial Survey Experiment of Income Tax Evasion
Robbins, Blaine; Kiser, Edgar - 2019
factorial survey experiment of income tax evasion (failure to report cash payments) and a survey questionnaire administered to a …
Persistent link: https://www.econbiz.de/10014110823
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Revenue administration gap analysis program : an analytical framework for personal income tax gap estimation
Thackray, Mick; Jennings, Sarah; Knudsen, Martin B. - 2021
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This...
Persistent link: https://www.econbiz.de/10013334908
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Estimating the corporate income tax gap : the RA-GAP methodology
Ueda, Junji - 2018
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...
Persistent link: https://www.econbiz.de/10011945796