ARTÍCULO
TITULO

Rewarding tax compliance: taxpayers' attitudes and beliefs

Marina Bornman    
Lilla Stack    

Resumen

AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that recognising good tax behaviour with strategies of rewards has a positive effect on voluntary tax compliance. Principles derived from the cognitive evaluation theory predict that when feelings of competence are affirmed and this is accompanied by a sense of autonomy it can enhance the intrinsic motivation for an action. The present research surveyed the attitudes and beliefs of taxpayers involved in small business on being rewarded for tax compliance. Results were corroborated with the principles of the cognitive evaluation theory and it was found that that the principles of the theory are applicable to rewarding tax compliance behaviour.

 Artículos similares

       
 
Faustine Juma Masunga,Harun J. Mapesa,Mwakibete Andwilile Nyalle     Pág. 145 - 158

 
Remerta Basson    
AbstractOrientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa.Research purpose: The aim of this article was to document the normal tax treatment of cryptocurrency transacti... ver más

 
Atika Jauharia Hatta Hambali     Pág. 57 - 68
This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire... ver más

 
Hasian Purba,Lucky Nugroho,Siti Sarpingah     Pág. 166 - 180

 
Mitiku Melese Tessema     Pág. Page:67 - 80Abstract