This study examined how perceived tax–benefit reciprocity and identification with the country explain tax morale of immigrants versus the native-born population, and how immigrants’ tax morale evolves over time. The study used data from a...
When people who adhere to tax morality act in a situation where there is no sense of risk, no acceptance of the government, or no environment conducive to tax compliance, it is easier to see how they are motivated to do so. Tax morality is also known...
This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivati...
Tax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance. This study investigated gende...
Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the ef...
Our paper analyzes the impact of culture and religion on tax evasions in the Czech Republic, which represents one of the most atheistic countries in Europe, and a very interesting example of attitudes to the church and religion, as well as the influe...
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduc...
This paper begins by contrasting the caricatures ‘homo and femina economicus’ with ‘homo and femina realitus’. Against this backdrop, the paper considers three ‘apparently falsified’ empirical predictions of the st...
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which in...
The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have...
Studies on tax compliance have predominantly used the theory of planned behavior. This study combines the theory of planned behavior with social identity theory. This study examines tax fairness (subjective norms), tax complexity (perceived behaviora...
The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale. The...
Against the background of the agricultural tax reform and the disintegration of China’s rural collective agriculture system, participatory irrigation management (PIM) is the key to improving irrigation management performance. Based on the surve...
Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to so...
This article examines how veterinarians in Istanbul experience and navigate the ethical, emotional, and institutional complexities of performing euthanasia on dogs, with particular attention to the differences between companion and street dogs. Drawi...
The adoption of electric motorcycles is critical for reducing transportation-related greenhouse gas emissions in Indonesia, which reached 674.54 million t of CO2 in 2023. This study integrates the Theory of Planned Behavior with situational, contextu...
Background/Rationale: Transnational caregiving may be influenced by religious beliefs and cultural traditions that frame elder care as both a moral and religious obligation. While migration alters caregiving dynamics, religious teachings and cultural...
Given wealth inequality worldwide, there is an urgent need to identify the mode of wealth exchange through which it arises. To address the research gap regarding models that combine equivalent exchange and redistribution, this study compares an equiv...
The pursuit of environmental sustainability has been affected by two significant developments in the last years. On the one hand, the Anthropocene hypothesis suggests that the human impact on the environment has increased to such a degree, that natur...
This article critically examines the star persona of Lola Flores, an iconic Spanish flamenco artist, within the historical and political context of Francoist Spain (1939–1975). It argues that Flores’s carefully constructed star image not...