In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

This study aims to examine the effect of economic factors and psychological factors on
dilemmas in tax reporting. This study considers psychological factors caused by the …

The digitalization of the economy and state administration are important economic research
topics. This paper focuses on value‐added tax and its collection from the e‐government …

What is the role of trust in designing public policies, especially during the current pandemic?
In this paper, I examine recent research that demonstrates the crucial effects of trust. This …

In this chapter we assess the use of laboratory experiments in tax compliance research. We
first discuss the reasons for using laboratory experiments, and we then describe the basic …

A partir de los datos contenidos en la oleada de 2016 del Barómetro Fiscal del Instituto de
Estudios Fiscales, este trabajo explora si los datos fiscales que la Agencia Tributaria …

This study aims to examine the role of social norms in increasing tax compliance. The
traditional model of tax compliance predicts that audits and tax fines are the determinants of …

This paper is analyzing tax morale in three selected European countries through the
evaluation of the results of the European Values Study. The main aim is to identify the factors …

This study aims to develop a multidimensional scale to measure subjective norms in green
consumption, incorporating both specific and general social pressures, to address the …

Purpose The objective was to increase earnings of the city of Prievidza from waste disposal
fee by proactive communication–reminder (a letter) and leaflets with targeted framing. The …