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When do beliefs, about the values of others, affect tax compliance and honesty?

Kisters, Tom - 2022

When do ex-ante beliefs about the values of others affect compliance and honesty? To answer this question, we conduct an experiment, in which subjects face repeated trade-offs between monetary gain and honesty. As a source of exogenous variation, half of the subjects were told that their choices...

Persistent link: https://www.econbiz.de/10012801836

Tackling unregistered employment in European regions : towards a variegated policy approach

Williams, Colin C. - In: UTMS journal of economics / University of Tourism and … 12 (2021) 2, pp. 104-122

To tackle participation in unregistered employment, the conventional policy approach has been to deter such work by increasing the penalties and risk of detection. Recently, an alternative preventative approach has emerged that tackles participation in unregistered employment by improving...

Persistent link: https://www.econbiz.de/10012802845

The quality effect of auditing on tax compliance : evidence from Tunisian context

Soltani, Lynda - In: International journal of economics and financial issues … 12 (2022) 1, pp. 24-27

Persistent link: https://www.econbiz.de/10012802915

Does going cashless make you tax-rich? : evidence from India's demonetization experiment

Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022

This paper investigates the eﬀect of electronic payments technology on ﬁrms’ tax compliance in a large developing economy. We consider India’s demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using...

Persistent link: https://www.econbiz.de/10012802985

Factors affecting electronic tax compliance of small and medium enterprises in Vietnam

Huyen Thi Dieu Le; Men Thi Bui; Giang Thi Cam Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 823-832

Persistent link: https://www.econbiz.de/10012692575

May I calculate your taxes? : the effect of bookkeeping on tax compliance under a simplified regime

Bando Grana, Rosangela; Canozzi, Otavio; Martínez … - 2021

Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A...

Persistent link: https://www.econbiz.de/10012671139

Machiavellianism in a synergistic tax climate

Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 1175-1184

Persistent link: https://www.econbiz.de/10012672229

Analysing the dynamics of tax attitude : a study of potential taxpayers

Sharma, Arun; Sharma, Poonam; Singh, Jaspal - In: International journal of Indian culture and business … 22 (2021) 4, pp. 504-518

Persistent link: https://www.econbiz.de/10012514350

Tax evasion, tax morale, and trade regulations : company-level evidence from Poland

Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125

, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade … checked the robustness of the obtained results. Findings: I report low tax morale of company managers, low level of … evasion. Moreover, tax morale plays an important role in explaining the extent of underreporting income. I report no …

Persistent link: https://www.econbiz.de/10012516961

Communicating tax penalties to delinquent taxpayers : evidence from a field experiment

Cranor, Taylor; Goldin, Jacob; Homonoff, Tatiana; … - In: National tax journal 73 (2020) 2, pp. 331-360

Persistent link: https://www.econbiz.de/10012517982