haku: @author Roberts, R. W. / yhteensä: 5
viite: 2 / 5
Tekijä: | Bobek, D. D. Roberts, R. W. Sweeney, J. T. |
Otsikko: | The social norms of tax compliance: evidence from Australia, Singapore, and the United states |
Lehti: | Journal of Business Ethics
2007 : AUG, VOL 74:1, p. 49-64 |
Asiasana: | |
Vapaa asiasana: | social norms tax compliance |
Kieli: | eng |
Tiivistelmä: | Thi article discusses tax compliance and the authors test their research hypothesis using a compliance scenario, which was administered in Australia, Singapore and the United States. The authors find that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. |
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