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The determinants of tax evasion: a literature review
16 references·3 citing·43 second hop
The determinants of tax evasion: a literature review (2015)The determinants of tax evasion: a litera…Factors Influencing Individual Taxpayer Compliance Behaviour (2013)Factors Influencing Individua…The Tax Gap: A Methodological Review (2012)The Tax Gap: A Methodological…A review of tax research (2010)A review of tax researchTax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature (2009)Tax evasion, tax avoidance an…The relationship between culture and tax evasion across countries: Additional evidence and extensions (2008)The relationship between cult…The relation between national cultural dimensions and tax evasion (2007)The relation between national…Shadow Economies and Corruption All Over the World: Revised Estimates for 120 Countries (2007)Shadow Economies and Corrupti…The impact of bureaucracy, corruption and tax compliance (2006)The impact of bureaucracy, co…Determinants of tax evasion: A cross-country investigation (2006)Determinants of tax evasion: …The Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …The Size of the Shadow Economies of 145 Countries All Over the World: First Results Over the Period 1999 to 2003 (2004)The Size of the Shadow Econom…Relationship between tax compliance internationally and selected determinants of tax morale (2004)Relationship between tax comp…Empirical tax research in accounting (2001)Empirical tax research in acc…Integrating the Unofficial Economy into the Dynamics of Post-Socialist Economies: A Framework of Analysis and Evidence (1996)Integrating the Unofficial Ec…The Psychology of Taxation. (1983)The Psychology of Taxation.The Demand for Currency Relative to the Total Money Supply (1958)The Demand for Currency Relat…Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members (2018)Impact of institutional envir…Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia (2017)Taxpayers’ perceptions on tax…Sustainability level, corruption and tax evasion: a cross-country analysis (2016)Sustainability level, corrupt…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)Culture's Consequences: International Differences in Work-Related Values (1981)Cultures and Organizations: Software of the Mind. (1993)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)National culture and firm-level tax evasion (2011)Tax compliance of small business owners (2012)Behavioral dynamics of tax evasion – A survey (2013)Corruption and Growth (1995)The quality of government (1999)The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else (2000)Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2012)Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View (2014)Investment Under Uncertainty. 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(2011)The impact of the financial crisis on new firm registration (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Shadow economies around the world: what do we really know? (2004)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework” (2010)Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States (2012)An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance (2003)Social norms and conditional cooperative taxpayers (2009)
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References

  • 2010A review of tax research3,167 cited
  • 2001Empirical tax research in accounting956 cited
  • 2005The Theory of Tax Evasion: A Retrospective View620 cited
  • 2006Determinants of tax evasion: A cross-country investigation527 cited
  • 1958The Demand for Currency Relative to the Total Money Supply495 cited
  • 1996Integrating the Unofficial Economy into the Dynamics of Post-Socialist Economies: A Framework of Analysis and Evidence420 cited
  • 2007Shadow Economies and Corruption All Over the World: Revised Estimates for 120 Countries370 cited
  • 2008The relationship between culture and tax evasion across countries: Additional evidence and extensions361 cited
  • 1983The Psychology of Taxation.348 cited
  • 2007The relation between national cultural dimensions and tax evasion263 cited
  • 2004Relationship between tax compliance internationally and selected determinants of tax morale259 cited
  • 2004The Size of the Shadow Economies of 145 Countries All Over the World: First Results Over the Period 1999 to 2003231 cited
  • 2009Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature145 cited
  • 2013Factors Influencing Individual Taxpayer Compliance Behaviour122 cited
  • 2006

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The impact of bureaucracy, corruption and tax compliance
120 cited
  • 2012The Tax Gap: A Methodological Review91 cited
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    • 2017Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia73 cited
    • 2018Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members70 cited
    • 2016Sustainability level, corruption and tax evasion: a cross-country analysis61 cited