Analyzing the role of social norms in tax compliance behavior

DD Bobek, AM Hageman, CF Kelliher - Journal of business ethics, 2013 - Springer
The purpose of this study is to explore with more rigor and detail the role of social norms in
tax compliance. This study draws on Cialdini and Trost's (The Handbook of Social …

Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon

S Khalil, Y Sidani - Journal of International Accounting, Auditing and …, 2022 - Elsevier
This paper examines tax evasion attitudes and their relationship with personality traits, as
moderated by religiosity and income, in a multi-faith cultural context characterized by a weak …

[HTML][HTML] Advice-taking as a bridge between decision neuroscience and mental capacity

E Van der Plas, AS David, SM Fleming - International Journal of law and …, 2019 - Elsevier
A person's capacity to process advice is an important aspect of decision making in the real
world. For example, in decisions about treatment, the way patients respond to the advice of …

Tax fairness: Conceptual foundations and empirical measurement

J Farrar, DW Massey, E Osecki, L Thorne - Journal of business ethics, 2020 - Springer
Prior research shows taxpayers' perceptions of fairness leads to greater cooperation and
compliance with tax authorities. Yet our understanding of tax fairness has been hampered …

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

T Sutrisno, M Dularif - Cogent Business & Management, 2020 - econstor.eu
The objective of this research is to present the meta-analysis results of the relationship of
social norms and religiosity with tax evasion, with national culture as a moderating variable …

From target to actor: Contagion of honesty and deception across buyer–supplier negotiations

L Ried, S Eckerd, L Kaufmann… - Journal of Operations …, 2023 - Wiley Online Library
Understanding negotiators' decision‐making processes in buyer–supplier relationships has
been of key interest to behavioral operations and supply chain management researchers …

Consumers'(ir) responsible shopping during emergencies: drivers and concerns

D Scarpi, E Pantano, D Marikyan - International Journal of Retail & …, 2023 - emerald.com
Purpose During emergencies and times of widespread social fear, such as wars and
epidemics, society witnesses many instances of consumer misbehaviour (eg panic buying) …

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model

O Vincent - Journal of Accounting and Taxation, 2021 - academicjournals.org
This study aims to investigate the reliability and validity of a new version of the tax
compliance scale. The new scale extended the Fischer's et al model of tax compliance by …

Influence of interpersonal conflict and social norms towards organizational conflict and lecturer occupational stress

Y Anra, B Setiawan - International Journal of Instruction, 2022 - e-iji.net
This research aims to test the influence of Interpersonal Conflict, Social Norms,
Organizational Conflict, and Lecturer Occupational Stress by using the SEM (Structural …

Etika, Organisasi dan Kepatuhan Wajib Pajak

I Yuhertiana - Jurnal Akuntansi Multiparadigma, 2016 - jamal.ub.ac.id
Etika, Organisasi, dan Kepatuhan Wajib Pajak. Penelitian ini menguji peran etika dalam
memoderasi beberapa faktor organisasional terhadap kepatuhan wajib pajak. Penelitian …