Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

Exploring three rich cases across three countries, this book shows how government
organizations need their clients to contribute time and effort to co-producing public services …

We report from a large-scale randomized field experiment conducted on a unique sample of
more than 15,000 taxpayers in Norway who were likely to have misreported their foreign …

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 …

Our study contributes by providing new insights into the relationship between the individual
levels of the antecedents and how the intention of whistleblowing is moderated by perceived …

This book brings together two leading researchers in the field to provide a comprehensive
overview of the shadow economy from a global perspective. Reviewing the advantages and …

This article explores the relevance of the Theory of Planned Behavior to whistleblowing
research, and considers whether its widely tested validity as a model of the link between …