منابع مشابه
Procedural Fairness and Tax Compliance.
In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...
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متن کاملTax 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: Economic Analysis and Policy
سال: 2008
ISSN: 0313-5926
DOI: 10.1016/s0313-5926(08)50010-5