On the Issues of Voluntary Tax Compliance
Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more e...
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| Format: | Article |
| Language: | ces |
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Trnava University, Faculty of Law
2018-03-01
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| Series: | Societas et Iurisprudentia |
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| Online Access: | http://sei.iuridica.truni.sk/archive/2018/01/SEI-2018-01-Essays-Sabayova-Maria.pdf |
| _version_ | 1797682256424206336 |
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| author | Mária Sabayová |
| author_facet | Mária Sabayová |
| author_sort | Mária Sabayová |
| collection | DOAJ |
| description | Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present. In addition, it is also important how these strategies are notified to the taxpayers. The following paper presents a brief overview of literature on the impact on the taxpayers’ behaviour. The author also investigates and evaluates in it the results of the survey of the pilot questionnaire for direct survey carried out within the framework of the research No. 164 at the Academy of the Police Force in Bratislava on the topic “voluntary tax compliance”. |
| first_indexed | 2024-03-11T23:56:57Z |
| format | Article |
| id | doaj.art-60294f10b35e4d00900e50115d7c3d05 |
| institution | Directory Open Access Journal |
| issn | 1339-5467 |
| language | ces |
| last_indexed | 2024-03-11T23:56:57Z |
| publishDate | 2018-03-01 |
| publisher | Trnava University, Faculty of Law |
| record_format | Article |
| series | Societas et Iurisprudentia |
| spelling | doaj.art-60294f10b35e4d00900e50115d7c3d052023-09-18T09:18:24ZcesTrnava University, Faculty of LawSocietas et Iurisprudentia1339-54672018-03-0161173185On the Issues of Voluntary Tax ComplianceMária Sabayová0Academy of the Police Force in Bratislava, Bratislava, Slovak RepublicTax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present. In addition, it is also important how these strategies are notified to the taxpayers. The following paper presents a brief overview of literature on the impact on the taxpayers’ behaviour. The author also investigates and evaluates in it the results of the survey of the pilot questionnaire for direct survey carried out within the framework of the research No. 164 at the Academy of the Police Force in Bratislava on the topic “voluntary tax compliance”.http://sei.iuridica.truni.sk/archive/2018/01/SEI-2018-01-Essays-Sabayova-Maria.pdftaxapproachdeterrencesocial dilemmasocial normpersonal standardrelianceeconomic factorsequitythe slovak republic |
| spellingShingle | Mária Sabayová On the Issues of Voluntary Tax Compliance Societas et Iurisprudentia tax approach deterrence social dilemma social norm personal standard reliance economic factors equity the slovak republic |
| title | On the Issues of Voluntary Tax Compliance |
| title_full | On the Issues of Voluntary Tax Compliance |
| title_fullStr | On the Issues of Voluntary Tax Compliance |
| title_full_unstemmed | On the Issues of Voluntary Tax Compliance |
| title_short | On the Issues of Voluntary Tax Compliance |
| title_sort | on the issues of voluntary tax compliance |
| topic | tax approach deterrence social dilemma social norm personal standard reliance economic factors equity the slovak republic |
| url | http://sei.iuridica.truni.sk/archive/2018/01/SEI-2018-01-Essays-Sabayova-Maria.pdf |
| work_keys_str_mv | AT mariasabayova ontheissuesofvoluntarytaxcompliance |