Does National Identity Matter in Tax Compliance? Experimental Evidence from Denmark and Italy

Guerra, Alice; Harrington, Brooke

doi:10.2139/ssrn.4119877

Cited by 1 publication

(1 citation statement)

References 62 publications

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“…It is different from distributive and procedural justice. Punishment is imposed on the offender by either a third party or any other authority (Guerra & Harrington, 2017). Punishment can be seen as revenge and any adverse outcomes.…”

Section: 4mentioning

confidence: 99%

The Influence of Justice Perception on Tax Compliance Behavior by the Mediating Influence of Social Support: An Empirical Investigation in Pakistan

Riaz,

Shafiq,

Gillani

et al. 2023

RAMSS

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Governments modify their financial commitments and levy taxes to fund public services. Every person's tax behavior is unique. Tax compliance is a cooperative relationship between active taxpayers and the government. Additionally, taxpayers hide certain assets to claim deductions and lower their tax liability. Rules often include tax audits and penalties to collect tax amounts. The behavior of tax compliance is the primary objective of the research. Using a quantitative technique, we seek the respondent's view of the fairness of tax legislation. Only 325 practitioners filled out the 400 surveys submitted to bar councils. Pakistan has to improve its tax collecting system, which is why there are a lot of issues with tax collection. Lack of knowledge is a significant problem for individuals about tax collection. Policies and rules adopted by the Pakistan government need to be revised, and there is a need to conduct programs and seminars on tax collection for both government and individuals. The legal system is more effective in recovering tax penalties, whereas procedural justice investigates people's tax compliance. Furthermore, taxpayers hide part of their assets to lower their taxable income and file deductions. To evaluate and quantify tax collecting system fraud, tax auditing is an important area of study. There is a favorable and statistically significant correlation between tax compliance behavior and impression of justice, according to the results. This proves that the null hypothesis is false and that there is a significant connection. The framework of Pakistan's tax system may continue to function and contribute to the country's economy if people work together with the government and do their jobs effectively. The tax justice system provides a more effective means of identifying issues and suggesting solutions.

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Section: 4mentioning

confidence: 99%