Determinants of tax evasion: A cross-country investigation

By Gordon Richardson. 2006

539 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/0f268c0066e71e5331d242a314e2fabc0e4f07de

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Citations in the corpus

The relation between national cultural dimensions and tax evasion (2007, background): “Richardson (2006) expands on Riahi-Belkaoui’s (2004) study by analyzing the effects of noneconomic determinants on tax evasion in 45 countries.”
The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity (2013, background): “In order to increase level of tax compliance, Richardson, 2006: Kirchler et. al.,2008, believed that tax knowledge plays the important role.”
National culture and firm-level tax evasion☆ (2013, background): “High levels of corporate and individual taxes levied by a country can affect illegal tax evasion (Richardson, 2006).”
The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, result): “This is because most of the previous studies focused only on tax evasion (for example: Richardson, 2006, 2008), tax compliance (for example: Trivedi et al., 2003; Trivedi, Shehata and Mestelman, 2005) or tax morale (for example: Torgler, 2003a; Torgler, 2004).”
The relationship between culture and tax evasion across countries: Additional evidence and extensions (2008, methodology): “In addition, cross-country data for penalties and the probability of detection are currently not available (Richardson, 2006, 152), so this study focuses on a broad indicator of legal enforcement in society: the rule of law.”
Progressive taxation and tax morale (2011, unknown): “Cross-country analyses find strong support for a negative relationship between tax morale and tax evasion (Richardson 2006; Torgler et al. 2008) as well as the size of the shadow economy (Torgler 2005; Alm and Torgler 2006; Dell’Anno 2009; Torgler and Schneider 2009).”
A critical review of Fischer tax compliance model: A research synthesis (2009, background): “, 1992) have been an important subject of research in developed countries over the past couple of years (e.g. Andreoni et al., 1998; Ritsema et al., 2003; Houston and Tran, 2001; Richardson, 2006).”
Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, background): “In another study, Richardson (2006) reported a significant negative relationship tax system fairness and tax evasion.”
Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “This result affirms earlier studies by Richardson (2006), Alabede et al. (2011b), and Devos (2013).”
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (2016, background): “Reference [17] observes that general education level is significantly related to tax evasion.”
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, methodology): “According to the robust findings of Richardson (2006) derived from a 45-country analysis, non-economic factors have the strongest influence on tax evasion, i.e., lower levels of complexity and higher levels of fairness and tax morale lead to a decreased level of tax evasion across countries.”
Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View☆ (2014, background): “Similarly, a less complex tax system would also encourage tax compliance (Cox & Eger, 2006; Richardson, 2006).”