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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
Persistent link: https://www.econbiz.de/10014319604
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Tax evasion: generating and complementary effect of the shadow economy
Lazarescu, Ioana; Ioan, Viorica; Fortea, Costinela - In: Analele Universităţii Dunărea de Jos Galaţi / 1 26 (2020) 3, pp. 70-74
Persistent link: https://www.econbiz.de/10012547234
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Measuring the invisible: an overview of and outlook for tax non-compliance estimates and measurement methods for Switzerland
Schmutz, Felix - In: Swiss journal of economics and statistics 152 (2016) 2, pp. 125-177
Persistent link: https://www.econbiz.de/10011554488
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Trust, corruption and tax evasion in Romania
Bǎdescu, Gabriel - In: Tax evasion, trust, and state capacities : how good is …, (pp. 307-325). 2007
Persistent link: https://www.econbiz.de/10003554876
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Tax evasion, tax morale, and trade regulations : company-level evidence from Poland
Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125
Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted...
Persistent link: https://www.econbiz.de/10012516961
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Hidden in plain sight : using household data to measure the shadow economy
Lichard, Tomáš; Hanousek, Jan; Filer, Randall Keith - In: Empirical economics : a quarterly journal of the … 60 (2021) 3, pp. 1449-1476
Persistent link: https://www.econbiz.de/10012490586
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Why do people evade taxes? : new experimental evidence from Greece
Kaplanoglou, Georgia; Rapanos, Basilēs Th. - In: Journal of behavioral and experimental economics 56 (2015), pp. 21-32
Persistent link: https://www.econbiz.de/10011434575
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The impact of trust in government on tax paying behavior of nonfarm sole proprietors
Birskyte, Liucija - In: Analele ştiinţifice ale Univerşităţii Alexandru … 61 (2014) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10010423857
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Corruption, taxation and the impact on the shadow economy
Němec, Daniel; Kotlánová, Eva; Kotlán, Igor; … - In: Economies : open access journal 9 (2021) 1/18, pp. 1-16
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as...
Persistent link: https://www.econbiz.de/10012483331
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Tax compliance behaviour during the crisis : the case of Greek SMEs
Kaplanoglou, Georgia; Rapanos, Basilēs Th.; … - In: European journal of law and economics 42 (2016) 3, pp. 405-444
Persistent link: https://www.econbiz.de/10011667986