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Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors
Zieser, Maximilian - 2021
. However, significant associations between trust and voluntary compliance and power and enforced compliance are mainly driven … Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in … tax authorities determines voluntary tax compliance and that the perceived power of tax authorities to detect and penalize …
Persistent link: https://www.econbiz.de/10012501276
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Why do people evade taxes? : new experimental evidence from Greece
Kaplanoglou, Georgia; Rapanos, Basilēs Th. - In: Journal of behavioral and experimental economics 56 (2015), pp. 21-32
Persistent link: https://www.econbiz.de/10011434575
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Trust and power as determinants of tax compliance across 44 nations
Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; … - In: Journal of economic psychology : research in economic … 74 (2019), pp. 1-15
Persistent link: https://www.econbiz.de/10012243847
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Corporate tax compliance : is a change towards trust-based tax strategies justified?
Siglé, Maarten; Goslinga, Sjoerd; Speklé, Roland; … - In: Journal of international accounting auditing & taxation 32 (2018), pp. 3-16
Persistent link: https://www.econbiz.de/10011936507
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Voluntary disclosure programs for tax evaders
Schmittdiel, Heiner - 2015
In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a...
Persistent link: https://www.econbiz.de/10011391540
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Tax evasion and measurement error : an econometric analysis of survey data linked with tax records
Paulus, Alari - 2015
We use income survey data linked with tax records at the individual level for Estonia to estimate the determinants and extent of income tax compliance in a novel way. Unlike earlier studies attributing income discrepancies between such data sources either to tax evasion or survey measurement...
Persistent link: https://www.econbiz.de/10010515865
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Income underreporting based on income expenditure gaps : survey vs tax records
Paulus, Alari - 2015
We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our...
Persistent link: https://www.econbiz.de/10011284930
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10011344873
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The effect of awareness and incentives on tax evasion
Alstadsæter, Annette; Jacob, Martin - 2013
We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax returns overstate a claimed dividend allowance. Tax awareness decreases and complexity...
Persistent link: https://www.econbiz.de/10010196901
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The effect of awareness and incentives on tax evasion
Alstadsæter, Annette; Jacob, Martin - 2013
We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax...
Persistent link: https://www.econbiz.de/10009786069