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Keywords: Tax morale
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Journal Articles
International Journal of Public Sector Management (2016) 29 (4): 365–380.
Published: 09 May 2016
... tackled by raising the sanctions and risks of detection. Given that many citizens do not engage even when the benefits outweigh the costs, a new social actor approach has begun to emerge which explains the informal economy as arising when tax morality is low and seeks to foster commitment to compliance...
