scholarly journals A Study on the Effectiveness of Tax Morale with the Tax Education

2012 ◽  
Vol null (44) ◽  
pp. 135-158
Author(s):  
Younghee Han
Keyword(s):  
Tax Morale ◽  
Tax Education

Trust to Pay? Tax Morale and Trust in Africa

2019 ◽  
Author(s):  
Wilfried Kouame
Keyword(s):  
Tax Morale

The Effect of Housing Status and Property Tax on Tax Morale in Korea

2019 ◽  
Vol 20 (2) ◽  
pp. 125-161
Author(s):  
Young Hyo Shin ◽  
Kyu Eon Jung
Keyword(s):  
Property Tax ◽  
Tax Morale ◽  
Housing Status

KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUAN PAJAK KPP MALANG SELATAN

2019 ◽  
Vol 5 (1) ◽  
pp. 18-30
Author(s):  
Sukma Perdana ◽  
Rosyid Arifin
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
The Public ◽  
Tax Education

The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax knowledge affect the compliance of Individual Taxpayers in Malang. In order to improve taxpayer compliance, the KPP Pratama office in Malang provides taxation knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax education counseling so that the public's tax knowledge increases and become more aware and compliant in carrying out their tax obligations. In addition, taxpayers to learn more and understand the regulations regarding taxation so that they can improve their compliance as taxpayers Keywords: Justice, tax knowledge and taxpayer compliance

Trump Tax Games: Lowered Tax Morale as Trump’s Lasting Tax Policy Legacy

2019 ◽  
Author(s):  
Andrew Leahey
Keyword(s):  
Tax Policy ◽  
Tax Morale

Trust to Pay? Tax Morale and Trust in Africa

2021 ◽  
pp. 1-20
Author(s):  
Wilfried A. K. Kouamé
Keyword(s):  
Tax Morale

Tax morale in Latin America

Public Choice ◽  
2005 ◽  
Vol 122 (1-2) ◽  
pp. 133-157 ◽  
Author(s):  
Benno Torgler
Keyword(s):  
Latin America ◽  
Tax Morale

Immigration and tax morale: the role of perceptions and prejudices

2021 ◽  
Author(s):  
David Rodriguez-Justicia ◽  
Bernd Theilen
Keyword(s):  
Tax Morale

scholarly journals Explaining participation in undeclared work in France: lessons for policy evaluation

2017 ◽  
Vol 37 (3/4) ◽  
pp. 203-217 ◽  
Author(s):  
Jan Windebank ◽  
Ioana Alexandra Horodnic
Keyword(s):  
Policy Framework ◽  
Small Scale ◽  
French Population ◽  
The European Union ◽  
Social Actor ◽  
Tax Morale ◽  
Content Type ◽  
Economic Actor ◽  
Undeclared Work

Purpose France is a model of best practice in the European Union as regards policy to combat undeclared work. The purpose of this paper is to take the country as a case study to evaluate the competing explanations of why people engage in undeclared work which underpin such policy, namely, the dominant rational-economic-actor approach and the more recent social-actor approach. Design/methodology/approach To evaluate these approaches, the results of 1,027 interviews undertaken in 2013 with a representative sample of the French population are analysed. Findings The finding is that higher perceived penalties and risks of detection have no significant impact on the likelihood of conducting undeclared work in France. In contrast, the level of tax morale has a significant impact on engagement in the activity: the higher the tax morale, the lower is the likelihood of participation in the undeclared economy. Higher penalties and risks of detection only decrease the likelihood of participation in undeclared work amongst the small minority of the French population with very low tax morale. Practical implications Current policy in France to counter undeclared work is informed principally by the rational-economic-actor approach based on a highly developed infrastructure for detection and significant penalties alongside incentives to declare small-scale own-account work. The present analysis suggests that this approach needs to be supplemented with measures to improve citizens’ commitment to compliance by enhancing tax morale. Originality/value This case study of a country with a well-developed policy framework to combat undeclared work provides evidence to support the social-actor approach for informing policy change.

Trickle down Tax Morale: A Cross Country Survey Experiment

2021 ◽  
Author(s):  
Jonathan Mellon ◽  
Tiago Peixoto ◽  
Fredrik M. Sjoberg ◽  
Varun Gauri
Keyword(s):  
Survey Experiment ◽  
Tax Morale ◽  
Cross Country ◽  
Trickle Down

Steuerzahlverhalten quantifizieren

2021 ◽  
Vol 62 (2) ◽  
pp. 473-503
Author(s):  
Korinna Schönhärl
Keyword(s):  
Scientific Method ◽  
The Political ◽  
Tax Morale ◽  
Empirical Results ◽  
Measuring Methods ◽  
Ideal Image ◽  
Tax Payments ◽  
The Ideal ◽  
Payment Behaviour

Abstract From the 1880s scientists developed methods to measure (dishonest) tax payment behaviour. The first part of this article provides an overview of these methods and their development. The second part enquires into the function of measuring methods in the societal discourse about (honest) tax payments. The tax morale research of Günter Schmölders, carried out in the 1950s and 1960s, is then examined as a case study. The focus of interest is on the political advice that Schmölders gave, as based on his empirical results, and on the ideal image of the citizen and society which underlay the scientific method.

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