Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian Taxpayers
نویسندگان
چکیده
منابع مشابه
The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.
Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify stro...
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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...
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a Assoc.Prof.,Canakkale Onsekiz Mart University, Biga Faculty of Economy and Administrative Sciences, Canakkale, Turkiye, [email protected] b Res. Assist., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] c Res. Assist., PhD., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] Abstrac...
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ژورنال
عنوان ژورنال: Journal of Accounting and Taxation
سال: 2015
ISSN: 2141-6664
DOI: 10.5897/jat2015.0179