Tax and Ethics: A Panoramic View

29 Pages Posted: 9 Feb 2016

See all articles by Juergen Noll

Juergen Noll

University of Vienna - Department for Business Studies

Katharina Schnell

University of Vienna - Institute of Business Administration

Stefan Zdravkovic

University of Vienna - Institute of Business Administration

Date Written: February 9, 2016

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.

Keywords: taxation, ethics, tax compliance

JEL Classification: H26

Suggested Citation

Noll, Juergen and Schnell, Katharina and Zdravkovic, Stefan, Tax and Ethics: A Panoramic View (February 9, 2016). Available at SSRN: https://ssrn.com/abstract=2729764 or http://dx.doi.org/10.2139/ssrn.2729764

Juergen Noll (Contact Author)

University of Vienna - Department for Business Studies ( email )

Bruenner Strasse 72
Vienna, A1210
Austria
+43 1 42 77 38 105 (Phone)
+43 1 42 77 38 104 (Fax)

Katharina Schnell

University of Vienna - Institute of Business Administration ( email )

Bruenner Strasse 72
Vienna, A1210
Austria

Stefan Zdravkovic

University of Vienna - Institute of Business Administration ( email )

Bruenner Strasse 72
Vienna, A1210
Austria

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