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Prospective entrepreneurs and determinants of tax compliance intention using the theory of planned behaviour : the moderating role of power
Nawafleh, Sahem - In: International journal of management practice : IJMP 16 (2023) 4, pp. 477-494
Persistent link: https://www.econbiz.de/10014315936
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Investor home bias and sentiment about the country benefiting from the tax revenue
Möhlmann, Axel - In: Journal of economic psychology : research in economic … 35 (2013), pp. 31-46
Persistent link: https://www.econbiz.de/10009747447
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Are consumption taxes really disliked more than equivalent costs? : inconclusive results in the USA and no effect in the UK
Olsen, Jerome; Kogler, Christoph; Brandt, Mark J.; … - In: Journal of economic psychology : research in economic … 75 (2019) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10012244124
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Emotions and tax compliance among small business owners : an experimental survey
Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; … - In: International review of law and economics 56 (2018), pp. 42-52
Persistent link: https://www.econbiz.de/10012061410
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We learn not for school but for life : empirical evidence of the impact of tax literacy on tax compliance
Nichita, Anca; Batrancea, Larissa; Pop, Ciprian Marcel; … - In: Eastern European economics : EEE 57 (2019) 5, pp. 397-429
Persistent link: https://www.econbiz.de/10012203141
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Tax compliance across sociodemographic categories : meta-analyses of survey studies in 111 countries
Hofmann, Eva; Voracek, Martin; Bock, Christine; … - In: Journal of economic psychology : research in economic … 62 (2017), pp. 63-71
Persistent link: https://www.econbiz.de/10011757361
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AN AGENT-BASED MODEL OF TAX COMPLIANCE: AN APPLICATION TO THE SPANISH CASE
LLACER, TONI; MIGUEL, FRANCISCO J.; NOGUERA, JOSÉ A.; … - In: Advances in Complex Systems (ACS) 16 (2013) 04, pp. 1350007-1
In this paper, we present a new agent-based model for the simulation of tax compliance and tax evasion behavior (SIMULFIS). The main novelties of the model are the introduction of a "behavioral filter approach" to model tax decisions, the combination of a set of different mechanisms to produce...
Persistent link: https://www.econbiz.de/10011010874
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СОЦИОЛОГИЧЕСКИЙ ПОДХОД В ИССЛЕДОВАНИИ НАЛОГОВОЙ КУЛЬТУРЫ
НИКОЛАЕВНА, БОГОСЛАВЕЦ ТАТЬЯНА - In: Вестник Омского университета. … (2012) 3, pp. 176-179
В статье рассматриваются причины применения социологического подхода в процессе исследования налоговой культуры общества. Процесс налогообложения изучается...
Persistent link: https://www.econbiz.de/10011232974
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Corruption, government efficiency and tax compliance : evidence from an experimental survey using facebook in Chile
Pierri, Gastón; Jarquín, María José; De Michele, Roberto - 2022
Persistent link: https://www.econbiz.de/10014318775
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Financial crime in Romania : a community pulse survey
Achim, Monica Violeta (ed.); McGee, Robert W. (ed.) - 2023
This book explores financial crime and corruption in Romanian society based on a community pulse study. It examines the main behavioral patterns of Romanian society in relation to financial crime variables such as tax compliance, tax morale, corruption in public institutions, and money...
Persistent link: https://www.econbiz.de/10014281682