Temat: TAX BEHAVIOR - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The role of education in forming voluntary tax compliance
Autorzy:: Kołodziej, Sabina
Powiązania:: https://bibliotekanauki.pl/articles/443112.pdf
Data publikacji:: 2011
Wydawca:: ADVSEO
Tematy:: TAX COMPLIANCE
TAX BEHAVIOR
ATTITUDES
EDUCATION
Opis:: The article describes a variety of factors determining taxpayers willingness to pay taxes. External, referred to economic variables (e.g. tax rates, income), and internal, related to psychological features (e.g. knowledge, motivational postures), factors are distinguished. Particularly, the relation between the level of economic knowledge and attitudes toward taxation is discussed.
Źródło:: General and Professional Education; 2011, 1; 22-25
2084-1469
Pojawia się w:: General and Professional Education
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain
Autorzy:: Cantero-Galiano, Jesús
Powiązania:: https://bibliotekanauki.pl/articles/36101493.pdf
Data publikacji:: 2022
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: tax compliance
trust
tax behavior
slippery slope framework
multilevel analysis
Opis:: The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, administrations and institutions and their reported disposition towards tax compliance is explored based on the case of Spain and at regional level (NUTS2). Methodology: Using 2017 data collected by the European Values Study (EVS) and the Quality of Government Institute at the University of Gothenburg (QoG), a multilevel linear model is proposed where we assess the impact of citizen support for the Government and institutions on the disposition towards tax compliance. This model allows to simultaneously capture the relationships at taxpayer level and the effects of regional factors in the same equation. Results of the research: The results of the multilevel estimation allow the authors to reject the null hypothesis and accept, at least provisionally, the existence of a direct effect of trust in the institutions on tax compliance at regional level. Additionally, the low significance observed in the regional level variables suggests that citizens have non-decentralized perception of tax obligations. Furthermore, given that the effects are measured in terms of the quality of the institutions and government, the implications for regional policy and the actions of regional governments are of significant interest for the study of tax behavior and compliance.
Źródło:: Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 81-97
2391-6478
2353-5601
Pojawia się w:: Finanse i Prawo Finansowe
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
Autorzy:: Bellová, Jana
Špírková, Taťána
Powiązania:: https://bibliotekanauki.pl/articles/1368104.pdf
Data publikacji:: 2021-02-01
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:: theory of planned behavior
tax compliance.
Opis:: The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
Źródło:: Financial Law Review; 2021, 21, 1; 1-15
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
Autorzy:: Bellová, Jana
Špírková, Taťána
Powiązania:: https://bibliotekanauki.pl/articles/1368135.pdf
Data publikacji:: 2021-02-01
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:: theory of planned behavior
tax compliance.
Opis:: The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
Źródło:: Financial Law Review; 2021, 21, 1; 1-15
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: Factors Explaining Tax Compliance
Autorzy:: Lagos Rodríguez, Mª Gabriela
Powiązania:: https://bibliotekanauki.pl/articles/36100420.pdf
Data publikacji:: 2022
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: tax administration
tax compliance
taxpayer behavior
public decision-making
public economy
theoretical review
Opis:: The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.
Źródło:: Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 69-79
2391-6478
2353-5601
Pojawia się w:: Finanse i Prawo Finansowe
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Vplyv environmentálnych daní na ekoinovačné aktivity podnikateľských subjektov
The impact of environmental taxes on the eco-innovation activities of business entities
Autorzy:: Mokrišová, Viera
Powiązania:: https://bibliotekanauki.pl/articles/2158542.pdf
Data publikacji:: 2017
Wydawca:: Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:: Environmental taxes
Environmental behavior
Eeconomic entity
Tax impact
Opis:: The article addresses the issue of the share of environmental taxes in tax systems in the context of the European Union countries, with reference to these taxes in the Slovak Republic and analyzes the impact of introducing the concept of environmental taxes on the eco-innovation behavior of business entities in comparison with selected EU member countries The article points to the fact that the market mechanism of the Slovak Republic itself can not ensure conscious behavior of producers and consumers on environmental issues, and that this role is mainly transferred to the state, because it can use economical instruments to ensure the development of an economy that is environmentally friendly . At present, we are moving towards meeting the European Commission‘s Europe 2020 strategy‘s goal of increasing the share of environmental taxes in the Member States‘ total tax revenues to 10%.
Źródło:: Społeczeństwo i Edukacja. Międzynarodowe Studia Humanistyczne; 2017, 2(25); 106-112
1898-0171
Pojawia się w:: Społeczeństwo i Edukacja. Międzynarodowe Studia Humanistyczne
Dostawca treści:: Biblioteka Nauki

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