Examining the determinants of tax compliance by experimental data: a case of Korea
By Chang-gyun Park, J. Hyun. 2003
181 citations recorded by the source corpus.
Subfields: Economics and Econometrics, Gender Studies
View Paper: https://www.semanticscholar.org/paper/7577523dfcddcf55a43c8d686d4961be1a5819a9
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Economics and Econometrics
- Fany Inasius
- Barbara Kastlunger
- E. Kirchler
- Stephan Muehlbacher
- Mohd Rizal Palil
- Ingrid Wahl
- E. Hoelzl
- James Alm
In Gender Studies
Citations in the corpus
- Why Pay Taxes? A Review of Tax Compliance Decisions (2007, background): “In experiments by Friedland, Maital, and Rutenberg (1978), and by Park and Hyun (2003) compliance was stronger affected by the amount of fines than by audit probabilities. By contrast, Friedland (1982) reports that audit rates affected compliance more than the amount of fines.”
- Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “Some experiments showed that fines are slightly higher related to tax compliance than audit probabilities are (e.g., Park & Hyun, 2003).”
- Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “220 Despite the mixed negative and positive associations of income levels with tax compliance, there are studies that found insignificant results that should be perhaps also noted: for example, Park and Hyun (2003) in their experiment in South Korea found that income levels had no significant effect”
- Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Several studies find that reduced complexity and greater tax knowledge increases tax compliance (Clotfelter, 1983; Kirchler & Maciejovsky, 2001; Park & Hyun, 2003).”
- The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity (2013, background): “Park & Hyun (2003), suggested that tax education is one of the effective tools to induce taxpayers to comply more.”