Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance
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DOI: 10.55654/JFS.2023.SP.24
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More about this item
Keywords
tax compliance; taxpayer behavior; Competence-Based View; Market-Based View.;All these keywords.
JEL classification:
- G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
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