Tax morale in Asian countries

By Benno Torgler. 2004

193 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/84b4d866a64f77e87677ae5ae6f11198149c28c8

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. James Alm
2. Raihana Mohdali
3. J. Pope
4. Jorge Martinez-Vazque
5. Benno Torgler
6. Friedrich Schneider
7. Mohd Rizal Palil
8. Roberto Dell'Anno

In Economics and Econometrics

1. James Alm
2. Raihana Mohdali
3. J. Pope
4. Benno Torgler
5. Jorge Martinez-Vazque
6. Friedrich Schneider
7. G. Mascagni
8. E. Kirchler

Citations in the corpus

• Russian Attitudes Toward Paying Taxes - Before, During and After the Transition (2006, background): “…many others evade taxes, their willingness to pay taxes may decrease, crowding out their intrinsic motivation to comply with taxes; that is, taxpayers may believe that they can be opportunistic, and any moral costs of evading taxes decrease (Alm and Martinez-Vazquez 2003; Frey and Torgler 2004).”
• Progressive taxation and tax morale (2011, unknown): “Similar results are found for Latin America (Torgler 2005), Asia (Torgler 2004) and Russia (Alm et al.”
• 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).”