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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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Autors principals: Hofmann, Eva, Hoelzl, Erik, Kirchler, Erich
Format: Artigo
Idioma:Inglês
Publicat: 2008
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Accés en línia: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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