The purpose of this article is to closely examine one of the potential drivers of tax morale:
intrinsic motivations. Although frequently intended as a single concept, tax morale may take …

This paper aims to examine the relationship between voluntary external audit by privately
held firms and tax evasion in India. We use data generated by the World Bank Enterprise …

The field of behavioral taxation dates back at least to the 1950s. In this contribution I will
explore the opportunities and challenges in the area, with a particular focus on tax …

Tax authorities and finance ministries try in many ways to ensure that taxes are correctly
reported and paid. Concepts such as tax gap, tax morale, tax compliance drawing in turn on …