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Keywords: Tax morale
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 843–859.
Published: 07 April 2025
...Martha G. Suez-Sales; Katsuyoshi Okabe Purpose This study aims to use a neo-institutional framework to investigate the complexities of tax morale and its influence on tax evasion and compliance in Japan and the United States. It aims to advance theoretical understanding and contribute...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (1): 272–292.
Published: 19 May 2021
...Godfred Matthew Yaw Owusu; Mary-Ann Bart-Plange; Theodora Aba Abekah Koomson; Miriam Arthur Purpose This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes...
