Tax changes and economic behavior: The case of tax evasion

Wahlund, Richard

doi:10.1016/0167-4870(92)90017-2

Cited by 50 publications

(35 citation statements)

References 3 publications

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“…Consequently, tax law and tax in general are evaluated negatively and willingness to comply suVers (e.g., Lewis, 1982;. The assumption of a positive relationship between subjective understanding and tax attitudes has received support in an Australian survey (Niemirowski, Wearing, Baldwin, Leonard, & Mobbs, 2002), and also in studies conducted by Groenland and van Veldhoven (1983), Wahlund (1992) and Wärneryd and Walerud (1982), and is acknowledged in the tax evasion model proposed by Weigel, Hessing, and ElVers (1987) (see also Webley, Robben, ElVers, & Hessing, 1991). Higher tax knowledge is also assumed to lead to higher compliance rates (Carnes & Cuccia, 1996;Webley et al, 1991).…”

Section: Tax Complexitymentioning

confidence: 95%

“…The relevance of attitudes towards the government, Wscal policy, and acceptance of tax non-compliance as determinants of tax behaviour is recognized in empirical studies conducted in various countries, and from the beginning of psychological studies on taxation until the present (e.g., Berti & Kirchler, 2001;Chan, Troutman, & O'Bryan, 2000;Dornstein, 1976;Groenland & van Veldhoven, 1983;Kirchler, 1998;Niemirowski et al, 2002;Orviska & Hudson, 2002;Porcano, 1988;Trivedi, Shehata, & Mestelman, 2004;Vogel, 1974;Wahlund, 1992;Wallschutzky, 1984;Webley, Cole, & Eidjar, 2001). Also social norms are assumed to determine tax behaviour.…”

Section: Tax Avoidance Mentality Social Norms and Tax Ethicsmentioning

confidence: 97%

See 1 more Smart Citation

Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

Kirchler

Niemirowski

Wearing

2006

Journal of Economic Psychology

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Section: Tax Complexitymentioning

confidence: 95%

Section: Tax Avoidance Mentality Social Norms and Tax Ethicsmentioning

confidence: 97%

Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

Kirchler

Niemirowski

Wearing

2006

Journal of Economic Psychology

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“…Tax rate basically also shows similar pattern, where some researchers, such as Vogel (1972) and Clotfelter (1983), believe that an increase in tax rate reduces compliance while others, such as Wahlund (1993), argues that it does not have a significant effect on tax evasion.…”

Section: Figure 2 Tax Evasion Modelmentioning

confidence: 77%

Tax Compliance: An Experimental Approach

Prasetyo¹,

Sinaga

2017

Hasanuddin Econ. Bus. Rev.

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“…Menurut Wahlund (1992), perdagangan merupakan tolok ukur berkembangnya kegiatan bisnis dan menentukan keberhasilan pembangunan di suatu wilayah. Berdasarkan hasil analisis model Gambar 2, pengaruh trade produk sebagian besar bersifat tidak langsung (indirect effect).…”

Section: Pengembangan Kebijakan Terkaitunclassified

Model Micro-Macro Link Pengembangan Kebijakan Perikanan Tangkap Di Kabupaten Belitung

Dahlan¹,

Wiryawan²,

Murdiyanto³

et al. 2017

JTPK

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(P = 0.008), between fiscal condition with market growth (P = 0,002) and fishing ground area (P = 0,005), between national policy with monetary tendency (P = 0,002) and fishing trade (P = 0,007), between fishing trade with regional economy (P = 0,003), and between regional economy with supporting sectors (P = 0,000 ABSTRAKPerairan Laut Cina Selatan dengan potensi lestari 1,06 juta ton/tahun dan masih belum menjadikan sektor perikanan sebagai kontributor ekonomi utama di kawasan termasuk di Kabupaten Belitung. Penelitian ini bertujuan merumuskan kebijakan pembangunan perikanan tangkap sehingga menjadi basis ekonomi Kabupaten Belitung. Analisis yang digunakan dalam penelitian ini terdiri dari analisis deskriptif dan analisis micro-macro link yang dikembangkan dengan metode structural equation modelling (SEM). Hasil analisis menunjukkan pengaruh signifikan terjadi pada usaha perikanan Belitung terhadap wilayah basis (P=0,008), kondisi fiskal terhadap pertumbuhan market output (P = 0,002) dan wilayah basis (P=0,005), kebijakan nasional terhadap moneter (P=0,002) dan trade (P=0,007), trade terhadap ekonomi regional (P=0,003), dan ekonomi regional terhadap sektor penunjang (P=0,000). Terkait dengan ini, maka kebijakan pembangunan perikanan dapat diarahkan pada pengembangan usaha perikanan tangkap yang berbasis potensi dan prospek kewilayahan, serta penyelamatan pemasaran produk perikanan daerah dan usaha perikanan unggulan terutama bila kondisi ekonomi dan keuangan global tidak stabil. Hal ini untuk antisipasi terhadap kondisi yang tidak mendukung bila suatu kebijakan nasional diberlakukan di kawasan yang tidak sesuai dengan kondisi kedaerahan. Dan perlu pengembangan jalur-jalur perdagangan produk perikanan yang permanen dan jangka panjang serta jaminan kondusifitas kegiatan pelayanan jasa yang mendukung pembangunan perikanan.

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Tax changes and economic behavior: The case of tax evasion

Cited by 50 publications

References 3 publications

Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

Tax Compliance: An Experimental Approach

Model Micro-Macro Link Pengembangan Kebijakan Perikanan Tangkap Di Kabupaten Belitung

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