Knygos.lt nariams
Knygos.lt nariams
- Išsiųsime per 12–18 d.d.
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- Autorius: Erich Kirchler
- Leidėjas: Cambridge University Press
- ISBN-10: 0521876745
- ISBN-13: 9780521876742
- Formatas: 16.2 x 22.9 x 1.8 cm, kieti viršeliai
- Kalba: Anglų
Atsiliepimai
Aprašymas
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
- Autorius: Erich Kirchler
- Leidėjas: Cambridge University Press
- ISBN-10: 0521876745
- ISBN-13: 9780521876742
- Formatas: 16.2 x 22.9 x 1.8 cm, kieti viršeliai
- Kalba: Anglų
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Atsiliepimai