Influences of tax sanctions, taxpayers awareness and social norms on motivation to meet tax obligation
نویسندگان
چکیده
منابع مشابه
Modeling, Survey the Nash Equilibrium and Optimal Tax Fine Rate Determine in the Game of Taxpayers and Tax Affairs Organization
Todays, the importance of taxes as the main source of government revenue has been approved by economic policymakers and therefore, designing an optimal tax system to achieve this subject is essential. Governments are looking for ways to receive their target taxes from taxpayers at the lowest possible cost and at the declaration tax. Taxpayers, on the other hand, seek to postponed their taxes as...
متن کاملPreconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.
Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a co...
متن کاملMisperceptions of Social Norms about Tax Compliance (1): a Prestudy
Taxpayers may justify non-compliant behaviour with the perceived high prevalence (descriptive norm) or high acceptability (injunctive norm) of tax non-compliance in the population. However, their perception may be distorted: their taxpaying behaviour may follow misperceived norms and reflect ‘pluralistic ignorance’. In an experimental questionnaire study focusing on the injunctive norm, psychol...
متن کاملSocial Norms and Conditional Cooperative Taxpayers
This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance. The norm strength, depending on the share of evaders in the society, is endogenously derived. Taxpayers act conditionally cooperative, as their evasion decision depends on the other agents’ compliance. We characterize an equilibrium whic...
متن کاملSocial influences on the motivation to quit smoking: main and moderating effects of social norms.
The present study extends the previous research on the social influences on quitting by investigating inconsistencies between different types of social norms and their main and moderating effects on quitting intentions. The theory of planned behaviour (TPB) served as the theoretical framework. Social influences were operationalised by subjective quitting norm (significant others' expectations t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Point of View Research Accounting and Auditing
سال: 2020
ISSN: 2722-7820
DOI: 10.47090/povraa.v1i3.22