2023
DOI: 10.22495/cgobrv7i4p11
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Tax ethics and tax compliance: Evidence from emerging markets

Fadi Al-Asfour,
Khalil Abu Saleem

Abstract: The purpose of this paper is to investigate the major factors that impact the level of tax ethics and tax compliance in Jordan. Furthermore, the paper addresses under which circumstances tax evasion could be accepted in order to highlight the differences between the tax ethics of Jordanian citizens and those of citizens of other countries. This research was conducted using a questionnaire survey, involving tax auditors, Jordanian Certified Public Accountants (JCPA holders), and financial managers of shareholdi… Show more

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Cited by 1 publication
(2 citation statements)
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“…Instead of the benefits received concept, such a system is based on the ability to pay premise (Kendrick, 1939;Bizioli & Reimer, 2020). A tax with graded rates is less ideal than one with a uniform rate for all individuals because the benefits received principle should take precedence over the ability to pay principle 4 . This is the case not just because it is fundamentally fair but also because it is simpler, and complexity should be avoided in favor of simplicity (Paul, 1997;McGee, 2003;Ghani et al, 2020).…”
Section: Ethical Problems With the Graduated Taxmentioning
confidence: 99%
See 1 more Smart Citation
“…Instead of the benefits received concept, such a system is based on the ability to pay premise (Kendrick, 1939;Bizioli & Reimer, 2020). A tax with graded rates is less ideal than one with a uniform rate for all individuals because the benefits received principle should take precedence over the ability to pay principle 4 . This is the case not just because it is fundamentally fair but also because it is simpler, and complexity should be avoided in favor of simplicity (Paul, 1997;McGee, 2003;Ghani et al, 2020).…”
Section: Ethical Problems With the Graduated Taxmentioning
confidence: 99%
“…It may be argued that since the rich have more property to defend than the poor do, it is only right that the rich pay more overall (Posner, 2014; Adam and Miller, 2021). It would seem reasonable that individuals with more property would pay more overall for government services than those 4 The ability to pay principle and the benefits received principle are based on two different and conflicting views of government. Under the ability to pay principle, government is viewed as the master and the people as servants.…”
Section: Ethical Problems With the Graduated Taxmentioning
confidence: 99%