In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

The COVID-19 crisis has revealed structural failures in governance and coordination on a
global scale. With related policy interventions dependent on verifiable evidence, pandemics …

Tax evasion is a pervasive problem in many countries. In particular, some developing
countries do not collect even half of what they would if taxpayers complied with the written …

Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …

Research has examined the association between people's compliance with measures to
prevent the spread of COVID-19 and personality traits. However, previous studies were …

This study examines factors influencing the tax compliance of small-and medium-sized
enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple …

The paper reviews recent models that have applied the techniques of behavioural
economics to the analysis of the tax compliance choice of an individual taxpayer. The …

A pesar del significativo incremento de las recaudaciones tributarias de los últimos años, la
elevada evasión tributaria de Bolivia afecta la sostenibilidad de su crecimiento económico …

Following a usual distinction, the shadow economy can be divided into three parts:(1) pure
tax evasion, that is, legal activities are legally performed but no taxes are paid;(2) the black …