Media Bias and Tax Compliance: Experimental Evidence

Fišar, Miloš; Reggiani, Tommaso; Sabatini, Fabio; Špalek, Jiří

doi:10.2139/ssrn.3534486

Cited by 2 publications

(4 citation statements)

References 61 publications

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“…Research results and discussions. One good illustration of the propensity to tax phenomenon (Figure 1) is the compliance pyramid [7]. This is a good indication that most citizens and companies are behaving lawfully.…”

Section: Mo Od De Er Rn N C Ca As St Te E S Sy Ys St Te Em M I In N T...mentioning

confidence: 99%

“…Source: Nobilis, 2011 [7] In addition, professional identity is also an important factor [10], and empirical studies show an interaction between tax payments and the size of the informal economy. Mitra [11], for example, notes that theoretical models generally always predict or assume that higher taxes lead to larger informal sectors.…”

Section: Figure 1 Compliance Pyramidmentioning

confidence: 99%

“…Overall, the changes have contributed to a stable, growing economy through increased employment and investment. Although the coronavirus pandemic caused a relapse, there is no need to change the basic directions [7].…”

Section: Willingness Of Citizens To Paymentioning

confidence: 99%

“…Propensity of Enterprises to Pay Taxes Corporate taxation has been examined by the authors using the Total tax and contribution rate (TTCR) index [7]. Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable 214 deductions and exemptions as a share of commercial profits.…”

Section: Willingness Of Citizens To Paymentioning

confidence: 99%

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Modern caste system in taxation

Kálmán¹,

Лоскоріх²,

Pataki³

2022

AABEco

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The article examines the modern dynamic development of taxation - one of the oldest forms of financial institutions. Taxes have existed since the very history of society. Their role is mainly to cover the financial costs incurred by the state in the performance of its public functions. Thus, they perform a redistributive function. Taxes are often considered as a form of forced alienation of the business entities results in favour of the state, and low levels of willingness to pay are common. One of the most likely reasons for this may be that the refund of taxes paid does not come immediately or within a certain forecast period, and in particular, in many cases, not even in a tangible form. Therefore, many taxpayers feel that they are paying taxes in vain. In this article, the authors examine the issue at three levels: at the level of citizens, business entities, and transnational corporations. Factors and features characterizing this group are defined at all three levels. The willingness of citizens to pay taxes is investigated based on the results of international studies devoted to the issue of tax morality in the state. The expected goal and result of this international study will be the development of a more transparent, unified tax system (where it is more difficult to avoid the tax burden). The authors analyse the willingness to pay taxes and the ways in which taxpayers try to reduce the amount before taxation, or, if possible, eliminate tax risks altogether. Individual citizens have the least prospects in this matter. The room for manoeuvre of companies is already much wider, characterized by the presence of several ways to reduce the size of tax payments at the business level. As the research shows, transnational corporations have the most opportunities in this area. The temptation to make huge profits often outweighs even basic moral considerations. Based on the obtained results, the authors formed a theory of the modern tax caste system and determined possible prospects for its further functioning.

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Section: Mo Od De Er Rn N C Ca As St Te E S Sy Ys St Te Em M I In N T...mentioning

confidence: 99%

Section: Figure 1 Compliance Pyramidmentioning

confidence: 99%

Section: Willingness Of Citizens To Paymentioning

confidence: 99%

Section: Willingness Of Citizens To Paymentioning

confidence: 99%

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