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Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland.
- Source :
-
International Journal of Comparative Sociology (Sage Publications, Ltd.) . Feb-May2004, Vol. 45 Issue 1/2, p17-43. 27p. - Publication Year :
- 2004
-
Abstract
- This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance. [ABSTRACT FROM AUTHOR]
- Subjects :
- *TAXPAYER compliance
*MORALE
*TAX collection
*TAXATION
Subjects
Details
- Language :
- English
- ISSN :
- 00207152
- Volume :
- 45
- Issue :
- 1/2
- Database :
- Academic Search Index
- Journal :
- International Journal of Comparative Sociology (Sage Publications, Ltd.)
- Publication Type :
- Academic Journal
- Accession number :
- 18458067
- Full Text :
- https://doi.org/10.1177/0020715204048309