Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale

By A. Riahi‐Belkaoui. 2004

204 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/bb8911c11bf55daa8c6b3157f26b55ff32ede347

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Citations in the corpus

Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “Previous studies (i.e. Das Gupta et. al., 1995; Riahi-Belkaoui, 2004; Torgler, 2007) have shown that tax compliance indexes vary among countries.”
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (2016, background): “Some believe that the best way is to increase tax incentives [38] while others believe that the best way is to increase tax penalties.”
The relation between national cultural dimensions and tax evasion (2007, methodology): “Richardson (2006) expands on Riahi-Belkaoui’s (2004) study by analyzing the effects of noneconomic determinants on tax evasion in 45 countries. Like Riahi-Belkaoui (2004), he also uses Global Competitiveness Reports (for years 2002–2004) to obtain measures of tax evasion.”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, result): “The study findings are consistent with those of Jackson and Jaouen (1989), Wickerson (1994), Shanmugam (2003), Dubin (2004), Riahi-Belkaoui (2004), Andreoni et al. (1998), and Eisenhauer (2008), that a high probability of audit or detected encourages taxpayers to be more compliant.”
Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, background): “…it affects tax avoidance (Atwood et al., 2012), perceptions of the importance of corporate ethics and tax compliance (Demirbag, Frecknall-Hughes, Glaister, & Tatoglu, 2013; Riahi-Belkaoui, 2004; Shafer, Fukukawa, & Lee, 2007; Snell & Tseng, 2002), and attitudes toward CSR (Muller & Kolk, 2015).”
Factors affecting tax compliance behaviour in self assessment system (2011, background): “Since self assessment systems require a high level of tax knowledge, self completion among less knowledgeable taxpayers could lead to unintentional non-compliance behaviour and could increase tax gaps effects (Mohani, 2001; Riahi-Belkaoui, 2004).”
Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View☆ (2014, background): “Belkaoui (2004), in his study on thirty countries, measured the level of tax compliance using the index that varies from 0 to 6, where higher scores indicated higher compliance.”