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Determinants of Business Tax Compliance
16 references·6 citing·41 second hop
Determinants of Business Tax Compliance (2008)Determinants of Business Tax ComplianceThe Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion (2005)Internal Control versus Exter…The Economics of Corporate Tax Selfishness (2004)The Economics of Corporate Ta…Why do firms hide? Bribes and unofficial activity after communism (2000)Why do firms hide? Bribes and…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Measuring Governance, Corruption and State Capture: How Firms and Bureaucrats Shape the Business Environment in Transition Economies (2000)Measuring Governance, Corrupt…Dodging the grabbing hand: the determinants of unofficial activity in 69 countries (2000)Dodging the grabbing hand: th…Tax Evasion and Tax Compliance (1998)Tax Evasion and Tax ComplianceCorruption: The Facts (1997)Corruption: The FactsA Constitution for Knaves Crowds Out Civic Virtues (1997)A Constitution for Knaves Cro…Tax evasion, consumption of public goods and fairness (1995)Tax evasion, consumption of p…Tax evasion and optimal commodity taxation (1993)Tax evasion and optimal commo…A fairness approach to income tax evasion (1993)A fairness approach to income…On indirect tax evasion (1984)On indirect tax evasionIncome tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Tax evasion: A model (1973)Tax evasion: A modelA Socio-Economic Model of Sales Tax Compliance (2020)A Socio-Economic Model of Sal…Do more financing obstacles trigger tax avoidance behavior? Evidence from Indian SMEs (2019)Do more financing obstacles t…Firm-level determinants of tax evasion in transition economies (2017)Firm-level determinants of ta…Tax non-compliance among SMCs in Malaysia: tax audit evidence (2014)Tax non-compliance among SMCs…Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour (2012)Rethinking the Research Parad…Tax compliance and firms' strategic interdependence (2009)Tax compliance and firms' str…Crime and Punishment: An Economic Approach (1968)Income tax evasion: a theoretical analysis (1972)An Inquiry into the Nature and Causes of the Wealth of Nations (1977)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)TESTING ENFORCEMENT STRATEGIES IN THE FIELD: THREAT, MORAL APPEAL AND SOCIAL INFORMATION (2013)Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany (2016)Corruption (1993)Politicians and Firms (1994)The Shadow Economy: An International Survey (2003)What Causes Firms to Hide Output?: The Determinants of Informality (2005)Deciding to Bribe: a Cross-Level Analysis of Firm and Home Country Influences on Bribery Activity (2007)Intrinsic Motivation and Self-Determination in Human Behavior (1985)Calculativeness, Trust, and Economic Organization (1993)Making Democracy Work (1994)Trust breeds trust: How taxpayers are treated (2002)Moral Views of Market Society (2007)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)A Contribution to the Theory of Taxation (1927)Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Social Responsibility of Business Is to Increase Its Profits (2007)The effect of board of director composition on corporate tax aggressiveness (2010)Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)Changes in corporate effective tax rates over the past 25 years (2017)INSTITUTIONS AND ECONOMIC PERFORMANCE: CROSS‐COUNTRY TESTS USING ALTERNATIVE INSTITUTIONAL MEASURES (1995)Law and Finance (1998)The Impact of Corruption on Regime Legitimacy: A Comparative Study of Four Latin American Countries (2002)Shadow economies around the world: what do we really know? (2004)Small and Medium Enterprises Across the Globe (2007)Why do people pay taxes? (1992)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)A simulation study of income tax evasion (1978)Income tax compliance in a principal-agent framework (1985)WHAT MOTIVATES TAX COMPLIANCE? (2018)Corruption (2004)Why Do Corrupt Governments Maintain Public Support? (2007)Corruption in International Business (2015)Tax Morale and Tax Compliance from the Firm's Perspective (2012)The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2012)Shadow economy and tax evasion in the EU (2015)
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References

  • 2000Dodging the grabbing hand: the determinants of unofficial activity in 69 countries1,560 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 1997A Constitution for Knaves Crowds Out Civic Virtues700 cited
  • 2005The Theory of Tax Evasion: A Retrospective View620 cited
  • 2000Why do firms hide? Bribes and unofficial activity after communism525 cited
  • 2004The Economics of Corporate Tax Selfishness505 cited
  • 1997Corruption: The Facts478 cited
  • 1973Tax evasion: A model469 cited
  • 2005Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion250 cited
  • 1993A fairness approach to income tax evasion229 cited
  • 1998Tax Evasion and Tax Compliance187 cited
  • 2000Measuring Governance, Corruption and State Capture: How Firms and Bureaucrats Shape the Business Environment in Transition Economies178 cited
  • 1993Tax evasion and optimal commodity taxation161 cited
  • 1995Tax evasion, consumption of public goods and fairness140 cited
  • 1984On indirect tax evasion

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123 cited

Cited by

  • 2017Firm-level determinants of tax evasion in transition economies71 cited
  • 2012Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour69 cited
  • 2009Tax compliance and firms' strategic interdependence69 cited
  • 2020A Socio-Economic Model of Sales Tax Compliance61 cited
  • 2014Tax non-compliance among SMCs in Malaysia: tax audit evidence61 cited
  • 2019Do more financing obstacles trigger tax avoidance behavior? Evidence from Indian SMEs16 cited