Antecedents of taxpayers' intentions to engage in tax evasion : evidence from Barbados
Year of publication: |
2017
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Authors: | Alleyne, Philmore ; Harris, Terry |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 15.2017, 1, p. 2-21
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Subject: | Attitudes | Perceived behavioural control | Moral obligation | Subjective norms | Tax evasion | Extended version of the theory of planned behaviour | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance | Verbrauchereinstellung | Consumer attitudes | Konsumentenverhalten | Consumer behaviour | Steuervermeidung | Tax avoidance | Barbados |
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