The Resource The role of religiosity in tax morale and tax compliance

The role of religiosity in tax morale and tax compliance

Label
The role of religiosity in tax morale and tax compliance
Title
The role of religiosity in tax morale and tax compliance
Creator
Subject
Language
eng
Summary
The role of religiosity has been relatively neglected in the tax compliance literature hitherto. The growing trend of emphasising non-economic factors in determining tax morale and compliance rather than economic deterrence models is recognised. This paper discusses the key components of the literature and the growing importance of research into tax morale and within that, the role and increasing yet still very limited recognition of religiosity. This includes an analysis of its development by a few pioneering researchers largely outside the tax field. This development essentially comprises early small scale survey studies in the U.S.A. and more recent studies with a wider international coverage. However the latter tend to rely on omnibus surveys such as the World Values Survey. Reasons for the likely importance of religiosity are fully discussed. Conceptual, theoretical and methodological issues and difficulties of research in this niche area in a global context are discussed and approaches going forward conclude this paper
Citation source
In: Australian tax forum. - Sydney. - Vol. 25 (2010),
http://library.link/vocab/creatorName
  • Pope, J
  • Mohdali, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax morale
  • tax compliance
  • fiscal sociology
Label
The role of religiosity in tax morale and tax compliance
Instantiates
Publication
Label
The role of religiosity in tax morale and tax compliance
Publication

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