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Advani, Arun - In: Fiscal studies : the journal of the Institute for … 43 (2022) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10013187757

Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies

Berger, Wolfram; Hokamp, Sascha; Seibold, Götz - In: Journal of public finance and public choice : JPFPC 36 (2021) 1, pp. 3-24

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Emotions in tax related situations shape compliance intentions : A comparison between Austria and Italy

Privitera, Alessandra; Enachescu, Janina; Kirchler, Erich; … - In: Journal of behavioral and experimental economics 92 (2021), pp. 1-15

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Determinants influencing tax compliance : the case of Vietnam

Nguyen Thi Thuy Duong; Pham Thi My Linh; Le Thanh Tam; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 2, pp. 65-73

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Topics in tax policy : evidence from an internet survey in Japan

Miyazaki, Tomomi; Tamaoka, Masayuki; Tomita, Ayu; … - 2021

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Associations among procedural fairness, tax compliance, and tax re-audits

Kim, Ho-Sung; Lee, Hyun-Ah - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 187-198

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Trust breeds trust : how taxpayers are treated

Feld, Lars P.; Frey, Bruno S. - 2000

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...

Persistent link: https://www.econbiz.de/10009781599

The effects of individual values on willingness to pay and fairness perceptions of use tax on internet purchases

Zhang, Lixuan; Smith, Eric; Gouldman, Andrea - In: Advances in taxation 27 (2020), pp. 197-221

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Tackling informal entrepreneurship in East-Central Europe : from a deterrence to preventative approach

Williams, Colin C. - In: Journal of developmental entrepreneurship : JDE ; a … 25 (2020) 4, pp. 2050024-1-2050024-20

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The effect of the supervision activities of tax authorities on VAT compliance in Indonesia

Safitra, Dhian Adhetiya; Djamaluddin, Sartika - In: Challenges of the global economy : some Indonesian issues, (pp. 353-369). 2019

Persistent link: https://www.econbiz.de/10012385337

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