메뉴 건너뛰기




Volumn 22, Issue 2, 2001, Pages 195-216

Small business owners' attitudes on VAT compliance in the UK

Author keywords

3000; Compliance; Equity; H26; Mental accounting; Taxation; VAT

Indexed keywords


EID: 0035315116     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0167-4870(01)00029-0     Document Type: Article
Times cited : (59)

References (27)
  • 2
    • 0001731627 scopus 로고
    • Financial organisation and decision-making within Western households
    • Burgoyne C.B. Financial organisation and decision-making within Western households. Journal of Economic Psychology. 16:1995;421-430.
    • (1995) Journal of Economic Psychology , vol.16 , pp. 421-430
    • Burgoyne, C.B.1
  • 3
    • 0000483519 scopus 로고
    • Key questions in considering a value-added-tax for Central and Eastern European countries
    • Cnossen S. Key questions in considering a value-added-tax for Central and Eastern European countries. International Monetary Fund Staff Papers. 30(2):1992;211-255.
    • (1992) International Monetary Fund Staff Papers , vol.30 , Issue.2 , pp. 211-255
    • Cnossen, S.1
  • 8
    • 0002241461 scopus 로고
    • Does deterrence matter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies.
    • In J. Slemrod Ann Arbor, MI: University of Michigan Press
    • Hessing, D., Elffers, H., Robben, S. J. & Webley, P. (1992). Does deterrence matter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies. In J. Slemrod, Why people pay taxes: Tax compliance and enforcement. Ann Arbor, MI: University of Michigan Press.
    • (1992) Why people pay taxes: Tax compliance and enforcement.
    • Hessing, D.1    Elffers, H.2    Robben S., J.3    Webley, P.4
  • 14
    • 0002129423 scopus 로고    scopus 로고
    • In J. T. E. Richardson, Handbook of qualitative research methods Leicester: BPS Books
    • Pidgeon, N. & Henwood, K. (1996). Grounded theory: Practical implementation. In J. T. E. Richardson, Handbook of qualitative research methods (pp. 86-101). Leicester: BPS Books.
    • (1996) Grounded theory: Practical implementation. , pp. 86-101
    • Pidgeon, N.1    Henwood, K.2
  • 16
    • 84977427532 scopus 로고
    • The behavioural life-cycle hypothesis
    • Shefrin H.M., Thaler R.M. The behavioural life-cycle hypothesis. Economic Enquiry. 26:1988;609-643.
    • (1988) Economic Enquiry , vol.26 , pp. 609-643
    • Shefrin, H.M.1    Thaler, R.M.2
  • 20
    • 4243667792 scopus 로고
    • In N. K. Denzin & Y. S. Lincoln, Handbook of qualitative research. London: Sage Publications
    • Strauss, A. & Corbin, J. (1994). Grounded theory methodology an overview. In N. K. Denzin & Y. S. Lincoln, Handbook of qualitative research. London: Sage Publications.
    • (1994) Grounded theory methodology an overview.
    • Strauss, A.1    Corbin, J.2
  • 21
    • 0000538440 scopus 로고
    • Mental accounting and consumer choice
    • Thaler R. Mental accounting and consumer choice. Marketing Science. 4:1985;199-214.
    • (1985) Marketing Science , vol.4 , pp. 199-214
    • Thaler, R.1
  • 22
    • 0000984838 scopus 로고
    • Taxation and public opinion in Sweden: An interpretation of recent survey data
    • Vogel J. Taxation and public opinion in Sweden: an interpretation of recent survey data. National Tax Journal. 28:1974;499-513.
    • (1974) National Tax Journal , vol.28 , pp. 499-513
    • Vogel, J.1
  • 24
    • 0000879227 scopus 로고
    • Tax and economic behaviour: Some interview data on tax evasion in Sweden
    • Wärneryd K., Walerud B. Tax and economic behaviour: some interview data on tax evasion in Sweden. Journal of Economic Psychology. 2:1982;187-211.
    • (1982) Journal of Economic Psychology , vol.2 , pp. 187-211
    • Wärneryd, K.1    Walerud, B.2
  • 26
    • 0007043885 scopus 로고
    • Account of accounts: En route to an economic psychology of personal finance
    • Webley P. Account of accounts: en route to an economic psychology of personal finance. Journal of Economic Psychology. 16:1995;469-475.
    • (1995) Journal of Economic Psychology , vol.16 , pp. 469-475
    • Webley, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.