메뉴 건너뛰기




Volumn 65, Issue 1, 2012, Pages 1-17

Tax morale and tax compliance from the firm's perspective

Author keywords

[No Author keywords available]

Indexed keywords

COMPLIANCE; INDUSTRIAL ENTERPRISE; TAX SYSTEM;

EID: 84856241415     PISSN: 00235962     EISSN: 14676435     Source Type: Journal    
DOI: 10.1111/j.1467-6435.2011.00524.x     Document Type: Article
Times cited : (81)

References (35)
  • 1
    • 4143123208 scopus 로고    scopus 로고
    • When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base?
    • Ahmed, Eliza and Valerie Braithwaite (2004). When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base? Kyklos. 57(3): 303-326.
    • (2004) Kyklos. , vol.57 , Issue.3 , pp. 303-326
    • Ahmed, E.1    Braithwaite, V.2
  • 2
    • 14044252192 scopus 로고
    • Income Tax Evasion: A Theoretical Analysis
    • Allingham, Michael G. and Agnar Sandmo (1972). Income Tax Evasion: A Theoretical Analysis, Journal of Public Economics. 1(3-4): 323-338.
    • (1972) Journal of Public Economics. , vol.1 , Issue.3-4 , pp. 323-338
    • Allingham, M.G.1    Sandmo, A.2
  • 3
    • 84856240895 scopus 로고    scopus 로고
    • Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Field Studies, and Experiments
    • International Tax and Public Finance. Forthcoming.
    • Alm, James (2011). Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Field Studies, and Experiments, International Tax and Public Finance. Forthcoming.
    • (2011)
    • Alm, J.1
  • 4
    • 38248998915 scopus 로고
    • Fiscal Exchange, Collective Decision Institutions, and Tax Compliance
    • Alm, James, Betty R. Jackson and Michael McKee (1993). Fiscal Exchange, Collective Decision Institutions, and Tax Compliance, Journal of Economic Behavior and Organization. 22(4): 285-303.
    • (1993) Journal of Economic Behavior and Organization. , vol.22 , Issue.4 , pp. 285-303
    • Alm, J.1    Jackson, B.R.2    McKee, M.3
  • 5
    • 0032808476 scopus 로고    scopus 로고
    • Changing the Social Norm of Tax Compliance by Voting
    • Alm, James, Gary H. McClelland and William D. Schulze (1999). Changing the Social Norm of Tax Compliance by Voting, Kyklos. 52(2): 141-171.
    • (1999) Kyklos. , vol.52 , Issue.2 , pp. 141-171
    • Alm, J.1    McClelland, G.H.2    Schulze, W.D.3
  • 6
    • 84980305359 scopus 로고
    • Economic and Noneconomic Factors in Tax Compliance
    • Alm, James, Isabel Sanchez and Ana de Juan (1995). Economic and Noneconomic Factors in Tax Compliance, Kyklos. 48(1): 3-18.
    • (1995) Kyklos. , vol.48 , Issue.1 , pp. 3-18
    • Alm, J.1    Sanchez, I.2    de Juan, A.3
  • 7
    • 84980243477 scopus 로고
    • Direct-democratic Rules: The Role of Discussion
    • Bohnet, Iris and Bruno S. Frey (1994). Direct-democratic Rules: The Role of Discussion, Kyklos. 47(3): 341-354.
    • (1994) Kyklos. , vol.47 , Issue.3 , pp. 341-354
    • Bohnet, I.1    Frey, B.S.2
  • 8
    • 0011893694 scopus 로고    scopus 로고
    • Tax Evasion and Moral Constraints: Some Experimental Evidence
    • Bosco, Luigi and Luigi Mittone (1997). Tax Evasion and Moral Constraints: Some Experimental Evidence, Kyklos. 50(3): 297-324.
    • (1997) Kyklos. , vol.50 , Issue.3 , pp. 297-324
    • Bosco, L.1    Mittone, L.2
  • 10
    • 21644458376 scopus 로고    scopus 로고
    • Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion
    • Chen, Kong-Pin and C.Y. Cyrus Chu (2005). Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion, The RAND Journal of Economics. 36(1): 151-164.
    • (2005) The RAND Journal of Economics. , vol.36 , Issue.1 , pp. 151-164
    • Chen, K.-P.1    Chu, C.C.2
  • 11
    • 23244441605 scopus 로고    scopus 로고
    • Corporate Tax Evasion with Agency Costs
    • Crocker, Keith J. and Joel Slemrod (2005). Corporate Tax Evasion with Agency Costs, Journal of Public Economics. 89(9-10): 1593-1610.
    • (2005) Journal of Public Economics. , vol.89 , Issue.9-10 , pp. 1593-1610
    • Crocker, K.J.1    Slemrod, J.2
  • 12
    • 43149108252 scopus 로고    scopus 로고
    • Trust Breeds Trust: How Taxpayers are Treated
    • Feld, Lars P. and Bruno S. Frey (2002). Trust Breeds Trust: How Taxpayers are Treated, Economics of Governance. 3(2): 87-99.
    • (2002) Economics of Governance , vol.3 , Issue.2 , pp. 87-99
    • Feld, L.P.1    Frey, B.S.2
  • 13
    • 0036095417 scopus 로고    scopus 로고
    • Tax Evasion and Voting: An Experimental Analysis
    • Feld, Lars P. and Jean-Robert Tyran (2002). Tax Evasion and Voting: An Experimental Analysis, Kyklos. 55(2): 197-221.
    • (2002) Kyklos. , vol.55 , Issue.2 , pp. 197-221
    • Feld, L.P.1    Tyran, J.-R.2
  • 14
    • 84980201945 scopus 로고
    • Tertium Datur: Pricing, Regulating, and Intrinsic Motivation
    • Frey, Bruno S. (1994). Tertium Datur: Pricing, Regulating, and Intrinsic Motivation, Kyklos. 45(2): 161-184.
    • (1994) Kyklos. , vol.45 , Issue.2 , pp. 161-184
    • Frey, B.S.1
  • 15
    • 0001009154 scopus 로고    scopus 로고
    • A Constitution for Knaves Crowds Out Civic Virtues
    • Frey, Bruno S. (1997). A Constitution for Knaves Crowds Out Civic Virtues, The Economic Journal. 107(443): 1043-1053.
    • (1997) The Economic Journal , vol.107 , Issue.443 , pp. 1043-1053
    • Frey, B.S.1
  • 16
    • 33947125005 scopus 로고    scopus 로고
    • Profit Tax Evasion under Oligopoly with Endogenous Market Structure
    • Goerke, Laszlo and Marco Runkel (2006). Profit Tax Evasion under Oligopoly with Endogenous Market Structure, National Tax Journal. 59(4): 851-857.
    • (2006) National Tax Journal. , vol.59 , Issue.4 , pp. 851-857
    • Goerke, L.1    Runkel, M.2
  • 17
    • 14544268175 scopus 로고    scopus 로고
    • Corporate Income Tax Evasion and Managerial Preferences
    • Joulfaian, David (2000). Corporate Income Tax Evasion and Managerial Preferences, The Review of Economics and Statistics. 82(4): 698-701.
    • (2000) The Review of Economics and Statistics. , vol.82 , Issue.4 , pp. 698-701
    • Joulfaian, D.1
  • 18
    • 48749084997 scopus 로고    scopus 로고
    • Corporate Income Tax Compliance: A Time Series Analysis
    • Kamdar, Nipoli (1997). Corporate Income Tax Compliance: A Time Series Analysis, Atlantic Economic Journal. 25(1): 37-49.
    • (1997) Atlantic Economic Journal , vol.25 , Issue.1 , pp. 37-49
    • Kamdar, N.1
  • 20
    • 40249093045 scopus 로고    scopus 로고
    • Enforced versus Voluntary Tax Compliance: The "Slippery Slope" Framework
    • Kirchler, Erich, Erik Hoelzl, and Ingrid Wahl (2008). Enforced versus Voluntary Tax Compliance: The "Slippery Slope" Framework, Journal of Economic Psychology. 29(2): 210-225.
    • (2008) Journal of Economic Psychology. , vol.29 , Issue.2 , pp. 210-225
    • Kirchler, E.1    Hoelzl, E.2    Wahl, I.3
  • 21
    • 79955581209 scopus 로고    scopus 로고
    • Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark
    • Kleven, Henrik J., Martin B. Knudsen, Claus T. Kreiner, Søren Pedersen, and Emmanuel Saez (2011). Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark, Econometrica. 79(3): 651-692.
    • (2011) Econometrica. , vol.79 , Issue.3 , pp. 651-692
    • Kleven, H.J.1    Knudsen, M.B.2    Kreiner, C.T.3    Pedersen, S.4    Saez, E.5
  • 23
    • 38249029375 scopus 로고
    • Tax Evasion and Strategic Behaviour of the Firms
    • Marrelli, Massimo and Riccardo Martina (1988). Tax Evasion and Strategic Behaviour of the Firms, Journal of Public Economics. 37(1): 55-69.
    • (1988) Journal of Public Economics. , vol.37 , Issue.1 , pp. 55-69
    • Marrelli, M.1    Martina, R.2
  • 24
    • 33750628517 scopus 로고    scopus 로고
    • Burlington, VT: Ashgate/Dartmouth Publishers Ltd.
    • McBarnet, Doreen J. (2004). Crime, Compliance and Control. Burlington, VT: Ashgate/Dartmouth Publishers Ltd.
    • (2004) Crime, Compliance and Control
    • McBarnet, D.J.1
  • 26
    • 0003139145 scopus 로고
    • The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations
    • Joel Slemrod (ed.), Ann Arbor, MI: University of Michigan Press
    • Rice, Eric M. (1992). The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations, in: Joel Slemrod (ed.), Why People Pay Taxes: Tax Compliance and Enforcement. Ann Arbor, MI: University of Michigan Press, 125-161.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 125-161
    • Rice, E.M.1
  • 27
    • 84856266818 scopus 로고
    • Das Irrationale in der öffentlichen Finanzwirtschaft: Probleme der Finanzpsychologie.
    • Schmölders, Guenter (1960). Das Irrationale in der öffentlichen Finanzwirtschaft: Probleme der Finanzpsychologie.
    • (1960)
    • Schmölders, G.1
  • 28
    • 34547258803 scopus 로고    scopus 로고
    • Cheating Ourselves: The Economics of Tax Evasion
    • Slemrod, Joel (2007). Cheating Ourselves: The Economics of Tax Evasion, The Journal of Economic Perspectives. 21(1): 25-48.
    • (2007) The Journal of Economic Perspectives , vol.21 , Issue.1 , pp. 25-48
    • Slemrod, J.1
  • 29
    • 0000632576 scopus 로고
    • Tax Ethics and Taxpayer Attitudes: A Survey
    • Song, Young-Dahl and Tinsley E. Yarbrough (1978). Tax Ethics and Taxpayer Attitudes: A Survey, Public Administration Review. 38(5): 442-452.
    • (1978) Public Administration Review. , vol.38 , Issue.5 , pp. 442-452
    • Song, Y.-D.1    Yarbrough, T.E.2
  • 31
    • 0002055941 scopus 로고
    • The Contribution of Survey Research to Public Finance
    • A. T. Peacock (ed.), New York, NY: Praeger Publishers
    • Strümpel, Burkhard. (1969). The Contribution of Survey Research to Public Finance, in: A. T. Peacock (ed.), Quantitative Analysis in Public Finance. New York, NY: Praeger Publishers, 14-32.
    • (1969) Quantitative Analysis in Public Finance , pp. 14-32
    • Strümpel, B.1
  • 33
    • 34247374411 scopus 로고    scopus 로고
    • What Shapes Attitudes toward Paying Taxes? Evidence from Multicultural European Countries
    • Torgler, Benno and Friedrich Schneider (2007). What Shapes Attitudes toward Paying Taxes? Evidence from Multicultural European Countries, Social Science Quarterly. 88(2): 443-470.
    • (2007) Social Science Quarterly. , vol.88 , Issue.2 , pp. 443-470
    • Torgler, B.1    Schneider, F.2
  • 34
    • 74549139130 scopus 로고    scopus 로고
    • The Impact of Voting on Tax Payments
    • Wahl, Ingrid, Stephan Muehlbacher, and Erich Kirchler (2010). The Impact of Voting on Tax Payments, Kyklos. 63(1): 144-158.
    • (2010) Kyklos. , vol.63 , Issue.1 , pp. 144-158
    • Wahl, I.1    Muehlbacher, S.2    Kirchler, E.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.