{"title":"税收与伦理:全景观","authors":"Juergen Noll, Katharina Schnell, S. Zdravković","doi":"10.2139/ssrn.2729764","DOIUrl":null,"url":null,"abstract":"This paper provides an overview of tax compliance and ethical factors and their mutual co-dependencies. Three different angles are given: economic, psychological and sociological. Significant key factors and their influence on individual’s income tax behaviour are revealed including both economic and non-economic determinants such as cultural, social, ethical and political norms.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"Tax and Ethics: A Panoramic View\",\"authors\":\"Juergen Noll, Katharina Schnell, S. Zdravković\",\"doi\":\"10.2139/ssrn.2729764\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper provides an overview of tax compliance and ethical factors and their mutual co-dependencies. Three different angles are given: economic, psychological and sociological. Significant key factors and their influence on individual’s income tax behaviour are revealed including both economic and non-economic determinants such as cultural, social, ethical and political norms.\",\"PeriodicalId\":413025,\"journal\":{\"name\":\"SRPN: Compliance (Topic)\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-02-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SRPN: Compliance (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2729764\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SRPN: Compliance (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2729764","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This paper provides an overview of tax compliance and ethical factors and their mutual co-dependencies. Three different angles are given: economic, psychological and sociological. Significant key factors and their influence on individual’s income tax behaviour are revealed including both economic and non-economic determinants such as cultural, social, ethical and political norms.
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