Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model
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DOI: 10.1016/j.ejpoleco.2018.08.006
Abstract: The focus of this paper is the analysis of the relationship between tax enforcement, tax compliance and tax morale within countries characterised by rapid introduction of market institutions and slow evolution of political regimes, such… read more here.
Keywords: tax morale; enforcement; tax compliance; tax enforcement ... See more keywords
What drives entrepreneurs underground? The role of tax morale
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DOI: 10.1080/13504851.2018.1497847
Abstract: ABSTRACT Using novel cross-country data, we examine whether and to what extent tax morale impacts informal entrepreneurship. Employing instrumental variables strategy, we find that countries with higher tax morale enjoy lower informal entrepreneurship. read more here.
Keywords: tax morale; tax; entrepreneurs underground; drives entrepreneurs ... See more keywords
TAX MORALE AND SOCIAL BUSINESS IN MEXICO
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Developmental Entrepreneurship"
DOI: 10.1142/s1084946720500119
Abstract: This research presents empirical results about the importance of tax morale in the probability of tax compliance in social businesses. It highlights the relevance of increasing the intrinsic value to the social business owner on… read more here.
Keywords: tax morale; tax; morale social; social business ... See more keywords