Economic and noneconomic factors in tax compliance.
A study was conducted to examine the economic and the noneconomic factors affecting tax compliance. Data were drawn from Spanish undergraduate students. The results indicate that detection and punishment, the burden of taxation, public good provision, overweighting of low probabilities, and social...
| Publicado en: | Kyklos Vol. 48; no. 1; pp. 3 - 19 |
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| Autores principales: | , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
1995
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=510114992&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 510114992 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00235962 KYK jtl: Kyklos issn: 00235962 maglogo: N pubinfo: dt: 1995 vid: 48 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 510114992 ppf: 3 ppct: 16 formats: fmt: @attributes: type: T tig: atl: Economic and noneconomic factors in tax compliance. aug: au: Alm, James Sanchez, Isabel Juan, Ana de su: Taxpayer compliance Taxation United States Spain sug: subj: United States Spain Taxpayer compliance Taxation ab: A study was conducted to examine the economic and the noneconomic factors affecting tax compliance. Data were drawn from Spanish undergraduate students. The results indicate that detection and punishment, the burden of taxation, public good provision, overweighting of low probabilities, and social norms are all important determinants of tax compliance. These results suggest that a government compliance strategy that is based solely on detection and punishment may be a reasonable starting point but is not a good ending point. A multifaceted approach that stresses enforcement as well as positive rewards from greater tax compliance, the broad use of taxpayer money, and the social obligation of paying taxes is needed. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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