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Tax Morale and Tax Compliance from the Firm's Perspective
16 references·9 citing·29 second hop
Tax Morale and Tax Compliance from the Firm's Perspective (2012)Tax Morale and Tax Compliance from the Fi…Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Unwilling or Unable to Cheat?…Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Measuring, explaining, and co…The Economic Psychology of Tax Behaviour (2007)The Economic Psychology of Ta…Tax Compliance and Tax Morale (2007)Tax Compliance and Tax MoraleEnforced versus voluntary tax compliance: The “slippery slope” framework (2007)Enforced versus voluntary tax…Cheating Ourselves: The Economics of Tax Evasion (2007)Cheating Ourselves: The Econo…Corporate tax evasion with agency costs (2004)Corporate tax evasion with ag…Trust Breeds Trust: How Taxpayers Are Treated (2002)Trust Breeds Trust: How Taxpa…Trust breeds trust: How taxpayers are treated (2002)Trust breeds trust: How taxpa…Changing the Social Norm of Tax Compliance by Voting (1999)Changing the Social Norm of T…A Constitution for Knaves Crowds Out Civic Virtues (1997)A Constitution for Knaves Cro…Economic and Noneconomic Factors in Tax Compliance (1995)Economic and Noneconomic Fact…Fiscal exchange, collective decision institutions, and tax compliance (1993)Fiscal exchange, collective d…Why people pay taxes : tax compliance and enforcement (1992)Why people pay taxes : tax co…Tax Ethics and Taxpayer Attitudes: A Survey (1978)Tax Ethics and Taxpayer Attit…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS (2023)Tax avoidance as an unintende…Collusion, political connection, and tax avoidance in China (2021)Collusion, political connecti…A socio-economic model of Zakah compliance (2020)A socio-economic model of Zak…A Socio-Economic Model of Sales Tax Compliance (2020)A Socio-Economic Model of Sal…To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment (2017)To Pay or Not to Pay? Busines…Tax Evasion and the Business Environment in Uganda (2016)Tax Evasion and the Business …Testing the “slippery slope framework” among self-employed taxpayers (2015)Testing the “slippery slope f…Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners (2015)Power, justice, and trust: A …Effects of supervision on tax compliance: Evidence from a field experiment in Austria (2014)Effects of supervision on tax…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)The theory of planned behavior (1991)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)WHAT MOTIVATES TAX COMPLIANCE? (2018)Intrinsic Motivation and Self-Determination in Human Behavior (1985)Calculativeness, Trust, and Economic Organization (1993)Making Democracy Work (1994)Moral Views of Market Society (2007)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)Crime and Punishment: An Economic Approach (1968)The Economic Institutions of Capitalism (1987)Making democracy work: civic traditions in modern Italy (1993)Do Ethics Matter? Tax Compliance and Morality (2011)Tax Morale (2014)Essays in the Theory of Risk-Bearing. (1972)Deception: The Role of Consequences (2005)Economics and Identity* (2000)Shadow Economies: Size, Causes, and Consequences (2000)Corruption and firm tax evasion (2015)Optimal Tax Administration (2017)Prospect theory: An analysis of decision under risk (1988)The impact of tax morale and institutional quality on the shadow economy (2008)Does political trust matter? An empirical investigation into the relation between political trust and support for law compliance (2010)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Analyzing the Role of Social Norms in Tax Compliance Behavior (2012)Gender differences in COVID-19 attitudes and behavior: Panel evidence from eight countries (2020)Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments (2002)An analysis of norm processes in tax compliance (2003)
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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2007Enforced versus voluntary tax compliance: The “slippery slope” framework1,357 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2007The Economic Psychology of Tax Behaviour1,212 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 1997A Constitution for Knaves Crowds Out Civic Virtues700 cited
  • 2002Trust breeds trust: How taxpayers are treated656 cited
  • 2011Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies622 cited
  • 2007Tax Compliance and Tax Morale545 cited
  • 2002Trust Breeds Trust: How Taxpayers Are Treated511 cited
  • 2004Corporate tax evasion with agency costs506 cited
  • 1995Economic and Noneconomic Factors in Tax Compliance470 cited
  • 1978Tax Ethics and Taxpayer Attitudes: A Survey401 cited
  • 1999Changing the Social Norm of Tax Compliance by Voting389 cited
  • 1992Why people pay taxes : tax compliance and enforcement366 cited
  • 1993Fiscal exchange, collective decision institutions, and tax compliance

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357 cited

Cited by

  • 2015Testing the “slippery slope framework” among self-employed taxpayers119 cited
  • 2015Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners117 cited
  • 2014Effects of supervision on tax compliance: Evidence from a field experiment in Austria98 cited
  • 2017To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment81 cited
  • 2020A Socio-Economic Model of Sales Tax Compliance61 cited
  • 2016Tax Evasion and the Business Environment in Uganda57 cited
  • 2023Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS42 cited
  • 2020A socio-economic model of Zakah compliance41 cited
  • 2021Collusion, political connection, and tax avoidance in China34 cited