Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

Taxes are essential for a government to function correctly, because they fund public services
and promote long-term growth in a country. Tax morale is a positive attitude toward taxation …

Purpose This research aims to describe the factors influencing the tax morale of
entrepreneurs in the Brazilian telecommunications industry. Design/methodology/approach …

There is significant academic debate on how culture influences tax morale. The existing
works in the field use several approaches, methods, and geographical outreaches. This …

This study provides evidence about the impact of informal economy on income inequality by
using annual cross-country panel data from 28 European Union countries observed during …

After first providing an overview of useful survey data sources and commonly studied
variables in the area of tax compliance, this article outlines the major tools and exploratory …

Purpose The aim of this paper is to evaluate whether the acceptability of different types of
business-and individual-level non-compliance has different impacts on the likelihood of …

This paper examines individual tax morale in Russia before and after the introduction of flat
tax reform in 2001. The World Values (WVS) and European Values Survey (EVS) are used …

Este estudo analisa a moral tributária do cidadão brasileiro, almejando quantificá-la, bem
como identificar se existe diferença na moral tributária no que tange às características …

Este estudo analisa a moral tributária do cidadão brasileiro, almejando quantificá-la, bem
como identificar se existe diferença na moral tributária no que tange às características …