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Tax evasion and compliance;from the neo classical paradigm to behavioural eco…
Purpose – Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual taxpayer’s behaviour. Design/methodology/approach – Recognizing Allingham and Sandmo’s model as the starting point, important modern behavioural approaches in conjunction with the social discipline…
- Edisi
- -
- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 244-262
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
- -
Tax evasion and compliance;from the neo classical paradigm to behavioural eco…
Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual taxpayer’s behaviour. Design/methodology/approach – Recognizing Allingham and Sandmo’s model as the starting point, important modern behavioural approaches in conjunction with the social disciplines are revie…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
- -
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