An analysis of norm processes in tax compliance
Dados Bibliográficos
| ID | 11289388 |
|---|---|
| Autores | Michael Wenzel (0000-0003-2839-9482, Australian National University, autor correspondente) |
| Ano | 2004 |
| Volume | 25 |
| Fascículo | 2 |
| Páginas | 213-228 |
| Data de publicação | 2004-04-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Journal of Economic Psychology (JOURNAL) |
| Identificadores do periódico | ISSN: 0167-4870 • E-ISSN: 1872-7719 |
| Editora | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/s0167-4870(02)00168-x |
| OpenAlex | W2172226154 |
| Idioma | EN |
| Citações recebidas | 82 |
| Referências citadas | 39 |
Compliance (psychology · Contrast (vision · Economics · Legal norm · Morality · Norm (philosophy · Political science · Positive economics · Public economics · Experimental Behavioral Economics Studies · Law · Nonprofit Sector and Volunteering · Psychology · Social Psychology · Taxation and Compliance Studies
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Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment
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Are Russian Students Ready to be Law-Abiding Taxpayers? Tax Morality Issues
Cultural tightness, trust, and power in enforcing tax compliance
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Tax compliance under different institutional settings in Italy and Sweden
The Effect of Perceived Deterrence on Compliance with Authorities
Trust vs. Disorientation
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The role of occupational taxpaying cultures in taxpaying behaviour and attitudes
The backfiring effect of auditing on tax compliance
Tax compliance across sociodemographic categories
Power, justice, and trust
Misperceptions of social norms about tax compliance
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Measuring and explaining tax evasion
Honesty or dishonesty of taxpayer communications in an enforcement regime
Shared subjective views, intent to cooperate and tax compliance
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
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Education and tax morale
Trust and power as determinants of tax compliance across 44 nations
Enforced versus voluntary tax compliance
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The impact of outcome orientation and justice concerns on tax compliance
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The theory of planned behavior
Rediscovering the Social Group
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Group Norms and the Attitude-Behavior Relationship
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Tax communication and social influence
Possible causes of tax evasion
The consequences of different strategies for measuring tax evasion behavior
Correlates of tax evasion
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The prediction of self-reported and hypothetical tax-evasion
Tax evasion research
Aggressive tax planning
The creation of uncertainty in the influence process
A Constitution for Knaves Crowds out Civic Virtues
The Psychology of Taxation
The moderator–mediator variable distinction in social psychological research
The moderator-mediator variable distinction in social psychological research
Compliance, identification, and internalization three processes of attitude change
Exploring the limits of self-reports and reasoned action
Moral Suasion and Taxpayer Compliance
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| Obras citantes distintas | 82 |
|---|---|
| Citações por ano | 3,57 |
| Intervalo de citações | 2003 - 2026 (24) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 80 |