Tax compliance by the wealthy is relevant not only because their contributions are essential
to maintain public budgets and social equality, but because their (non) compliance behavior …

The slippery slope framework explains tax compliance along two main dimensions, trust in
authorities and power of authorities, which influence taxpayers' compliance attitudes …

Climate change is a formidable societal challenge that requires urgent attention. As tackling
ecological problems needs a broader perspective in which collective and behavioral …

With collaborative consumption, people are provided with access to a good rather than
owning it. The current study addresses the problem of regulation in collaborative …

We explored the moderating roles of legitimate and coercive power held by the tax authority
in the relationship between procedural justice, trust in the tax authority, and voluntary tax …

How can power over others be transformed to'power with'? It is possible to transform many
institutions to build societies with less predation and more freedom. These stretch from …

Although it seems reasonable to assume that activating patriotism might motivate citizens to
cooperate with the state in reaching societal goals, the empirical evidence supporting this …

Ecuador tiene entre sus principales ingresos los impuestos, sin embargo, el cumplimiento
tributario representa divergencia entre el objetivo estatal de recaudar impuestos para la …

The government's continuous support in ensuring the resilience and development of the
small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to …

In compliance with the socioeconomic theory, the study has strived to investigate the impact
of economic and non-economic public policies on tax evasion using panel data of 7 SAARC …