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Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate
Taxpayers' willingness to cooperate with the state and its institutions, in general, and their
willingness to pay taxes, in particular, depend on a variety of variables. While economists …
willingness to pay taxes, in particular, depend on a variety of variables. While economists …
[PDF][PDF] A review of factors for tax compliance
N Barbuta-Misu - 2011 - academia.edu
The aim of this paper is to identify the variables of tax compliance analysed by researchers
from various countries and adapting them to the Romanian conditions to create a model to …
from various countries and adapting them to the Romanian conditions to create a model to …
Determinants of tax compliance intention: Focus on the theory of planned behavior
This study uses the theory of planned behavior (TPB) to investigate the tax compliance
intention of citizens resident in Phnom Penh, Cambodia. TPB asserts that there are three …
intention of citizens resident in Phnom Penh, Cambodia. TPB asserts that there are three …
Trust and power as determinants of tax compliance across 44 nations
The slippery slope framework of tax compliance emphasizes the importance of trust in
authorities as a substantial determinant of tax compliance alongside traditional enforcement …
authorities as a substantial determinant of tax compliance alongside traditional enforcement …
The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey
In this study, the tax compliance behavior of independent accounting professionals is
examined and among the variables that affect this behavior, the effects of the variables of tax …
examined and among the variables that affect this behavior, the effects of the variables of tax …
Enforced versus voluntary tax compliance: The “slippery slope” framework
A framework for tax compliance is suggested in which both the power of tax authorities and
trust in the tax authorities are relevant dimensions for understanding enforced and voluntary …
trust in the tax authorities are relevant dimensions for understanding enforced and voluntary …
[ספר][B] The economic psychology of tax behaviour
E Kirchler - 2007 - books.google.com
Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …
by psychological factors as well. Economic-psychological research focuses on individual …
Factors influencing SME tax compliance: Evidence from Indonesia
This study examines factors influencing the tax compliance of small-and medium-sized
enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple …
enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple …
Regulatory capitalism: How it works, ideas for making it work better
In the 1990s people started recognizing that while the state was running fewer things, it was
regulating more of them, and spending ever higher proportions of its budget on regulation …
regulating more of them, and spending ever higher proportions of its budget on regulation …
Tax knowledge and tax compliance determinants in self assessment system in Malaysia
MR Palil - 2010 - etheses.bham.ac.uk
Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …
personal and corporate taxation in developed countries including the USA, UK and …