Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

By E. Kirchler, A. Niemirowski, Alexander J. Wearing. 2006

150 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/6df4044d8ba6bcd48498cc9509bcfea4035680a2

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Bernadette Kamleitner
2. Christian Korunka
3. Natrah Saad
4. E. Kirchler
5. Friedrich Schneider
6. Fany Inasius
7. Barbara Kastlunger
8. James Alm

In Economics and Econometrics

1. Bernadette Kamleitner
2. Christian Korunka
3. Natrah Saad
4. E. Kirchler
5. Fany Inasius
6. Friedrich Schneider
7. James Alm
8. Barbara Kastlunger

In Gender Studies

1. Natrah Saad
2. Bernadette Kamleitner
3. Christian Korunka
4. E. Kirchler

Citations in the corpus

• Tax compliance of small business owners (2012, background): “, 2003) as well as subjective (Kirchler et al., 2006) and actual tax knowledge (e.”
• Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View☆ (2014, result): “This is empirically established by several other studies (for example, Kasipillai & Jabbar, 2003; Kirchler et al., 2006), which documented that possessing tax knowledge would lead to higher compliance rates.”