DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Tax Compliance, Tax Morale and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Tax Competition with and without Tax Discrimination against Domestic Firms

The impact of regional economic discrimination on tax compliance

This paper seeks to explain the relationship between regional economic discrimination in the form of three indices of need discrimination, capacity discrimination and combined index of tax compliance across provinces for the period of 2002-2016 in three five-year periods. The research model was estimated by GLS method. The results of the model estimation show that there is a significant relatio...