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Shared subjective views, intent to cooperate and tax compliance : similarities between Australian taxpayers and tax officers
Kirchler, Erich; Niemirowski, Apolonia; Wearing, Alexander - In: Journal of economic psychology : research in economic … 27 (2006) 4, pp. 502-517
Persistent link: https://www.econbiz.de/10003350938
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Building trust in Italian tax authority : an ethnographic approach
De Rosa, Pierluigi - In: Rivista internazionale di scienze sociali 122 (2014) 1, pp. 103-130
Persistent link: https://www.econbiz.de/10010374519
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Batrancea, Larissa M.; Nichita, Anca; De Agostini, Ruggero - In: Financial innovation : FIN 8 (2022), pp. 1-23
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers' compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework's assumptions on a sample of 2786...
Persistent link: https://www.econbiz.de/10013498860
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Tax non-compliance and perceptions of corruption : policy implications for developing countries
Rosid, Arifin; Evans, Chris; Tran-Nam, Binh - In: Bulletin of Indonesian economic studies 54 (2018) 1, pp. 25-60
Persistent link: https://www.econbiz.de/10012024359
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Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D. - In: National tax journal 67 (2014) 3, pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
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Tax administration strength and tax efficiency in emerging Europe : lessons for Romania
Babici, Georgia; Crivelli, Ernesto; Marinkov, Marina - In: International economic journal 33 (2019) 4, pp. 741-756
Persistent link: https://www.econbiz.de/10012201686
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Good governance and personal income tax compliance in Nigeria
Okoye, A. E.; Isenmila, P. A.; Oseni, A. I. - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 107-121
Persistent link: https://www.econbiz.de/10012203020
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Corporate profitability and effective tax rate : the enforcement effect of large taxpayer units
Tennant, Sandria N.; Tracey, Marlon R. - In: Accounting and business research 49 (2019) 3, pp. 342-361
Persistent link: https://www.econbiz.de/10012225848
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Taxpayer service provision and tax compliance : evidence for large taxpayers in Jamaica
Small, Oronde; Brown, Leanora - In: Public finance review : PFR 48 (2020) 2, pp. 250-277
Persistent link: https://www.econbiz.de/10012167062
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Taxpayers' attitudes towards tax amnesties and compliance in South Africa : an exploratory study
Junpath, S. V.; Kharwa, M. S. E.; Stainbank, L. J. - In: South African journal of accounting research 30 (2016) 1/2, pp. 97-119
Persistent link: https://www.econbiz.de/10011688889