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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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The cooperative approach to corporate tax compliance : an empirical assessment
Siglé, Maarten A.; Goslinga, Sjoerd; Speklé, Roland F.; … - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013210020
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Religion and corporate tax compliance : evidence from Chinese Taoism and Buddhism
Wang, Jinghua; Lu, Jiankun - In: Eurasian business review 11 (2021) 2, pp. 327-347
Persistent link: https://www.econbiz.de/10012543949
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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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Females on the board of directors and corporate tax aggressiveness in Indonesia : an empirical analysis
Herawati, Nurul; Rahmawati; Indudewi, Dian; Wardani, … - In: International journal of governance and financial … 1 (2021) 2, pp. 105-119
Persistent link: https://www.econbiz.de/10012598678
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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
Persistent link: https://www.econbiz.de/10014319604
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Disclosure of Corporate Tax Reports, Tax Enforcement, and Price Information
Caballé, Jordi - 2020
This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...
Persistent link: https://www.econbiz.de/10012856302
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Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China
Cheng, Hua; Nguyen, Duc Duy; Qi, Shusen - 2021
Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms, firms facing tax increases report significantly lower profit margins to avoid paying more taxes, while there is no significant difference for firms facing a tax cut. Our results...
Persistent link: https://www.econbiz.de/10013232131
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Tax havens : conduits for corporate tax malfeasance
Jalan, Akanksha; Vaidyanathan, Ravi - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 86-104
Persistent link: https://www.econbiz.de/10011746560