{"title":"逃税伦理:文献综述","authors":"Aidan Collymore","doi":"10.2139/ssrn.3589385","DOIUrl":null,"url":null,"abstract":"This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"78 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Ethics of Tax Evasion: Literature Review\",\"authors\":\"Aidan Collymore\",\"doi\":\"10.2139/ssrn.3589385\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.\",\"PeriodicalId\":132443,\"journal\":{\"name\":\"European Economics: Political Economy & Public Economics eJournal\",\"volume\":\"78 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Economics: Political Economy & Public Economics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3589385\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Economics: Political Economy & Public Economics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3589385","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.
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