Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens' attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

The ambiguous phenomenon of corruption has long been the cause of great theoretical debate in economics. By using Structural Equation Modelling, with the two types of corruption as a latent variable, this paper employs causal and indicative variables to the Latin American region to test for rent...

Die Freie Wohlfahrtspflege ist mit über 1,3 Millionen Beschäftigten, gut 100.000 Einrichtungen und einer jährlichen Wertschöpfung von über 55 Milliarden Euro der größte Anbieter sozialer Dienstleistungen in Deutschland. Aufgrund des demographischen Wandels und der großen Abhängigkeit...