Majid Sameti

[ 1 ] - Analyzing Determinants of Tax Morale based on Social Psychology Theory: Case study of Iran

While economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. Tax morale is defined as the intrinsic motivation to pay taxes. However, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. In this paper we analyze the mos...