Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"tax morale"”.
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What causes reduced tax morality and how can it be improved?
There has been a notable decline in the tax morality of South African taxpayers over the years. Tax morality is a term defined as the willingness of individuals to pay tax and comply with tax laws1 . The concerns over the decline in tax morality were raised by the National Treasury when discussing …
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Three essays on local government performance and political institutions in Colombia
… perceptions in Chapter 3 indicates that tax morale is positively affected by approval and performance of mayors in Bogotá.
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The taxpayer's right to finality – a critical analysis of legislation and practice in South Africa
… Revenue Service under sections 42 and 46 of the Tax Administration Act 28 of 2011 has the capacity to undermine taxpayers' rights to finality, and if so, what can be done to improve this aspect of South African tax administration. To address the first part of this hypothesis, I analyse the …
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Tax-Deductible Donations and Tax Evasion: Experimental Evidence of the Impact of Self-Justification On Dishonest Behavior
<p>The literature on tax evasion suggests that ethical considerations are one of the reasons why people evade taxes much less than suggested by standard economic models (Alm et al, (1995), Frey (1997)). According to moral disengagement theory (Bandura (1990, 1999, 2002)), individuals refrain from …
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The factors influencing attitudes of Namibian taxpayers towards taxation
… is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and …