THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE

@article{Reckers1994THEIO,
  title={THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE},
  author={Philip M. J. Reckers and Debra L. Sanders and Steven Roark},
  journal={National Tax Journal},
  year={1994},
  volume={47},
  pages={825 - 836}
}
The development of tax decision-making models has focused on economic and behavioral factors affecting compliance. A possible explanatory factor that has been overlooked in these decisionmaking models is tax ethical beliefs. This study examines the influence of ethical beliefs on tax compliance decisions. Specifically, the research empirically tests whether an individual's ethical beliefs about tax compliance mediate withholding effects (overwithheld or tax due) and tax rate effects (low or… 
An Examination of the Role of Ethics in Tax Compliance Decisions
The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and
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Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax
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The aim of this study is to examine the direct and indirect effect of tax faimess, ethical attitudes and commitment on taxpayer compliance behavior. This study was conducted in Surabaya, East Java.
EVIDENCE FOR THE INFLUENCE OF INDIVIDUAL ETHICAL ORIENTATION ON TAX COMPLIANCE AMONG GHANAIAN TAX PAYERS.
Africa has emphasized the need to reduce deficit financing through mobilization of more internal revenues. This has not been achieved. Encouraging voluntary tax compliance can improve internal
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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 and social
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Federal income tax provisions are designed to incentivize taxpayers’ behavior and, in practice, they may change taxpayers’ marginal tax rate. Understanding taxpayer attitudes towards a tax provision
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Tax structures, tax systems, and tax policies are among the most important factors affecting economic and social affairs of any society. At the same time, the public’s reaction to them, specifi cally
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