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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 stress the relevance of external variables such as tax rate, income and probability of audits and severity of...

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Detalhes bibliográficos
Main Authors: Hofmann, Eva, Hoelzl, Erik, Kirchler, Erich
Formato: Artigo
Idioma:Inglês
Publicado em: 2008
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC3303158/
https://ncbi.nlm.nih.gov/pubmed/22428111
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1027/0044-3409.216.4.209
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