Predictors of tax compliance intentions among self-employed individuals : the role of trust, perceived tax complexity and antecedent-based intervention strategies
| Year of publication: |
2023
|
|---|---|
| Authors: | Owusu, Godfred Matthew Yaw ; Bekoe, Rita Amoah ; Mintah, Rockson |
| Published in: |
Small enterprise research. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1175-0979, ZDB-ID 2417636-9. - Vol. 30.2023, 1, p. 49-70
|
| Subject: | antecedent-based intervention strategy | informal sector | tax complexity | Tax compliance | theory of planned behaviour | trust | Steuermoral | Vertrauen | Confidence | Selbstständige | Self-employed | Steuersystem | Tax system | Informelle Wirtschaft | Informal economy | Verbrauchereinstellung | Consumer attitudes |
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