The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey

SA Güzel, G Özer, M Özcan - Journal of behavioral and experimental …, 2019 - Elsevier
In this study, the tax compliance behavior of independent accounting professionals is
examined and among the variables that affect this behavior, the effects of the variables of tax …

The role of tax fairness and taxpayer trust in building voluntary compliance in MSME taxpayers

N Fajriana, G Irianto… - International Journal of …, 2023 - publisher.unimas.my
The aim of this study is to explain the role of tax fairness (procedural and distributive) and
taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium …

Does logistics influence economic growth? The European experience

V D'Aleo, BS Sergi - Management Decision, 2017 - emerald.com
Purpose The purpose of this paper is to set forth a new economic model that includes
variables that take account the mediator effect of global competitiveness index to better …

The cooperative approach to corporate tax compliance: An empirical assessment

MA Siglé, S Goslinga, RF Spekle… - Journal of International …, 2022 - Elsevier
Tax authorities increasingly rely on a cooperative approach to support corporate tax
compliance. This approach, however, lacks empirical substantiation, and it is unclear …

[HTML][HTML] The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary

K Gangl, E Hofmann, B Hartl, M Berkics - Policy Studies, 2020 - Taylor & Francis
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from
strict audits to fair procedures or personalized support, differing from country to country …

Affective diversity and emotional intelligence in cross-functional sourcing teams

L Kaufmann, CM Wagner - Journal of Purchasing and Supply Management, 2017 - Elsevier
In cross-functional sourcing teams, differences in goals and personality traits can lead to
tensions and reduced effectiveness. Diversity in teams can be conceptualized as surface …

Tax evasion and service-trust paradigm: A meta-analysis

N Nurkholis, M Dularif, NW Rustiarini - Cogent Business & …, 2020 - Taylor & Francis
The purpose of this research is to present the results of meta-analysis on the relationship
between the determinant factors against tax evasion based on service and trust paradigm …

[HTML][HTML] Factores que inciden en la intención del cumplimiento tributario de las microempresas

NJ BARBERAN, TG BASTIDAS… - Revista …, 2020 - revistaespacios.com
Determinar la relación de los factores que inciden en el cumplimiento tributario de las
microempresas en Guayaquil es el objetivo de esta investigación que se aborda con un …

Perceptions of trust and power are associated with tax compliance: A cross-cultural study

C Kogler, J Olsen, E Kirchler… - … and Political Studies, 2023 - Taylor & Francis
The slippery slope framework (SSF) of tax compliance postulates that taxpayers' compliance
behaviour depends on the two dimensions: trust in authorities and power of authorities. In an …

Tax compliance during fiscal depression periods: the case of Greece

P Lois, G Drogalas, A Karagiorgos… - EuroMed Journal of …, 2019 - emerald.com
Purpose Governments count on tax revenues in order to finance their fiscal and social
activities. The purpose of this paper is to analyse the citizens' conception of tax compliance …