Tax and Ethics: A Panoramic View
29 Pages Posted: 9 Feb 2016
Date Written: February 9, 2016
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.
Keywords: taxation, ethics, tax compliance
JEL Classification: H26
Suggested Citation: Suggested Citation