The role of social norms and trust in authority in tax compliance dilemmas

The role of social norms and trust in authority in tax compliance dilemmas

AbstractThis study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the psy...

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Bibliographic Details
Main Authors: Nur Cahyonowati, Dwi Ratmono, Agung Juliarto
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
tax compliance
social dilemma
traditional approach
trust
social norms
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2174084

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