FACTORS AFFECTING COMPLIANCE WITH TAX REGULATIONS: A THEORY OF PLANNED BEHAVIOR ANALYSIS
This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions. The design of this research is quantitative method using...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
iVolga Press
2019-09-01
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Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
Subjects: | |
Online Access: | https://rjoas.com/issue-2019-09/article_21.pdf |