Why Pay Taxes? A Review of Tax Compliance Decisions

By E. Kirchler, Stephan Muehlbacher, Barbara Kastlunger, Ingrid Wahl. 2007

238 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8704a8b0ef9385988fd1fb2766e52b5d3917915c

How researchers see this paper

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

1. J. O. Alabede
2. Z. Z. Ariffin
3. I. Horodnic
4. Fany Inasius
5. K. Idris

Citations in the corpus

• Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, background): “Moreover, this result provides proof to researchers that it is possible that certain factors may have moderating effects on the relationship between tax compliance and its determinants as suggested in Kirchler et al. (2007).”
• Tax morale and institutional theory: a systematic review (2018, background): “Furthermore, there are individuals who may enjoy evading taxes and perceive this as a game, playing with the state (Kirchler et al., 2007).”
• Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Economic factors consist of tax rate, the probability of being audited, and the perception of government spending (Alm, Jackson, & McKee, 1992; Kamleitner et al., 2012; Kirchler et al., 2008, 2010; Loo, 2006; Slemrod, 2016; Torgler & Schneider, 2005).”