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UNDERSTANDING THE UNDERLYING PRINCIPLES OF COOPERATIVE COMPLIANCE PROGRAMMES FOR SMES Forthcoming in the Journal of Tax Administration
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Outgoing claims: the papers this work cites, builds on, or argues with.
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The role of tax preparers in tax compliance
inferredcites →https://doi.org/10.1007/bf03080136openalex-snapshot
The role of fairness in tax compliance
inferredcites →https://doi.org/10.1007/s10551-018-4001-4openalex-snapshot
Tax Fairness: Conceptual Foundations and Empirical Measurement
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The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs
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Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/0047-2727(92)90040-mopenalex-snapshot
Why do people pay taxes?
inferredcites →https://doi.org/10.1016/j.econlet.2014.03.027openalex-snapshot
Effects of supervision on tax compliance: Evidence from a field experiment in Austria
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2018.06.003openalex-snapshot
Corporate tax compliance: Is a change towards trust-based tax strategies justified?
inferredcites →https://doi.org/10.1016/j.jebo.2022.01.003openalex-snapshot
Audits, Audit Effectiveness, and Post-audit Tax Compliance
inferredcites →https://doi.org/10.1016/j.joep.2007.05.004openalex-snapshot
Enforced versus voluntary tax compliance: The “slippery slope” framework
inferredcites →https://doi.org/10.1016/j.joep.2009.10.005openalex-snapshot
Trust in authorities as a boundary condition to procedural fairness effects on tax compliance
inferredcites →https://doi.org/10.1017/s1062798703000346openalex-snapshot
Deterrence and tax morale in the European Union
inferredcites →https://doi.org/10.1023/a:1025641518700openalex-snapshot
Taxpayers' Perceptions of Practitioners: Finding One Who is Effective and Does the Right Thing?
inferredcites →https://doi.org/10.1080/17521467.2007.11424668openalex-snapshot
Soft Law and Taxation: The Case of the Netherlands
inferredcites →https://doi.org/10.1108/03090590010321070openalex-snapshot
Human resource development in small organizations
inferredcites →https://doi.org/10.1111/j.1467-9930.1984.tb00334.xopenalex-snapshot
VOLUNTARY COMPLIANCE AND REGULATORY ENFORCEMENT
inferredcites →https://doi.org/10.1111/j.1540-4560.2006.00452.xopenalex-snapshot
Restorative Justice and Procedural Justice: Dealing with Rule Breaking
inferredcites →https://doi.org/10.11648/j.eco.20190801.11openalex-snapshot
Determinants of Tax Compliance: a Systematic Review
inferredcites →https://doi.org/10.1177/0170840615580014openalex-snapshot
Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management
inferredcites →https://doi.org/10.1186/1748-5908-6-42openalex-snapshot
The behaviour change wheel: A new method for characterising and designing behaviour change interventions
inferredcites →https://doi.org/10.12928/telkomnika.v18i4.13537openalex-snapshot
Influence of SME characteristics on the implementation of ERP
inferredcites →https://doi.org/10.13106/jafeb.2020.vol7.no2.65openalex-snapshot
Determinants Influencing Tax Compliance: The Case of Vietnam
inferredcites →https://doi.org/10.18352/ulr.287openalex-snapshot
On the Role of Perceived Procedural Justice in Citizens' Reactions to Government Decisions and the Handling of Conflicts
inferredcites →https://doi.org/10.20448/2002.82.47.57openalex-snapshot
Quality of Tax Services, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behaviour among Individual Taxpayers in South-West, Nigeria
inferredcites →https://doi.org/10.26530/oapen_439770openalex-snapshot
De toekomst van de nationale rechtsstaat
inferredcites →https://doi.org/10.3233/jem-2011-0346openalex-snapshot
Tax audit impact on voluntary compliance
inferredcites →https://doi.org/10.32479/ijefi.10554openalex-snapshot
DOES SERVICE QUALITY INFLUENCE TAX COMPLIANCE BEHAVIOUR OF SMES? A NEW PERSPECTIVE FROM GHANA
inferredcites →https://doi.org/10.3390/economies10080179openalex-snapshot
The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam
inferredcites →https://doi.org/10.4102/jef.v8i3.121openalex-snapshot
The determinants and measurement of trust in tax authorities as a factor influencing tax compliance behaviour
inferredcites →https://doi.org/10.53300/001c.6730openalex-snapshot
The impact of tax professionals upon the compliance behavior of Australian individual taxpayers
inferredcites →https://doi.org/10.5539/ijef.v7n9p207openalex-snapshot
Determinants of Tax Compliance: A Review of Factors and Conceptualizations
inferredcites →https://doi.org/10.5553/tvt/187987052016007003002openalex-snapshot
Het meten van effecten van de handhaving door de Belastingdienst
inferredcites →https://doi.org/10.9744/jak.21.1.30-37openalex-snapshot
The Dualism of Tax Consultants’ Roles in the Taxation System
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