Taxpayers' Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers
Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes...
| Main Authors: | , , , , , , |
|---|---|
| Format: | Others |
| Language: | en |
| Published: |
University of Exeter Business School
2015
|
| Online Access: | http://epub.wu.ac.at/5095/1/45%2D172%2D1%2DPB.pdf |