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Ethical behavior, auditing strength, and tax evasion : a worldwide perspective

Benkraiem, Ramzi; Uyar, Ali; Kilic, Merve; Schneider, … - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012592088

40 Years of tax evasion games : a meta-analysis

Alm, James; Malézieux, Antoine - 2020

Persistent link: https://www.econbiz.de/10012390184

You don't need an invoice, do you? : an online experiment on collaborative tax evasion

Burgstaller, Lilith; Pfeil, Katharina - In: Journal of economic psychology 101 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10014551436

Jewish Perspectives on the Ethics of Tax Evasion

McGee, Robert W.; Cohn, Gordon - 2007

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least … evasion. The results of the two surveys were then compared. Male scores were also compared to female scores to determine if …

Persistent link: https://www.econbiz.de/10014055966

Perceptions of Tax Evasion as a Crime

Karlinsky, Stewart; Burton, Hughlene; Thomas, Cindy … - 2005

seriousness of tax evasions relative to other crimes and violations. The results show that tax evasion ranked 11th among the … twenty-one offences surveyed. This means that the average person views tax evasion as only somewhat serious. Compared to …

Persistent link: https://www.econbiz.de/10014067715

Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework

Batrancea, Larissa M.; Kudła, Janusz; Błaszczak, Barbara - In: Journal of economic behavior & organization : JEBO 200 (2022), pp. 464-482

Persistent link: https://www.econbiz.de/10013389009

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

compliance and lower tax evasion than those from non‑ post‑communist countries. Our results offer tax authorities insights into …

Persistent link: https://www.econbiz.de/10013498860

Counteracting offshore tax evasion : evidence from the foreign account tax compliance act

D'Avino, Carmela - In: International review of law and economics 73 (2023), pp. 1-9

Persistent link: https://www.econbiz.de/10014282115

Is tax evasion macho? : testosterone, personality traits and evasion

Arbex, Marcelo; Carré, Justin M.; Geniole, Shawn N.; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 295-315

Persistent link: https://www.econbiz.de/10014319589

The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance

Sudarto, Triadi Agung; Juliardi, Dodik - 2022

Persistent link: https://www.econbiz.de/10013503667

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