Tax evasion is a worldwide phenomenon. The problem is especially acute in transition and
develo** economies, since they do not have an appropriate infrastructure in place to …

Purpose The purpose of this study is to evaluate the influence of justice, culture and love of
money on ethical perceptions about tax evasion. As well as gender will strengthen the …

Abstract In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The
Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years …

This paper investigates how individuals determine their tax morale levels and tax
compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the …

Tax evasion involves the deliberate act of noncompliance to tax legislation and the
disregard of tax payments from the citizens. Moreover, many citizens do not directly violate …

This study aims to find out how the influence of the corporate governance of tax
avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples …

The studies in tax compliance, tax evasion and tax morale often largely focus on the
economic and behavioural factors responsible for tax (non) compliance, but very little …

The study investigates the impact of fiscal incentives on the tax compliance behavior of firms
in industrial clusters in Nigeria. Data from 800 firms drawn from three industrial clusters in …

Past studies on the ethics of tax evasion seems to focus on comparing tax evasion from
various demographic, religious or perspective from different countries. Extensive search …

The concept of tax evasion is the primary focus of the study. Data is gatheredfrom a survey of
approximately eleven hundred individuals across six countries. An eighteen-item scale is …