Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
نویسندگان
چکیده
منابع مشابه
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...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Keuangan
سال: 2019
ISSN: 2338-8137,1411-0288
DOI: 10.9744/jak.21.2.68-81