检索结果-南通市图书馆

Voluntary tax compliance behavior of individual taxpayers in Pakistan

Financial Innovation 2021年第1期7卷 453-475页

作者： Ibn e Hassan Ahmed Naeem Sidra Gulzar Department of Commerce Bahauddin Zakariya UniversityMultanPakistan College of Business Administartion University of HailHailKingdom of Saudi Arabia

Governments settle their financial obligations and pay for the public expenditures largely through finances generated from *** many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax *** literature has yet to traverse individual’s tax compliance behavior on developing *** current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional *** individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange *** design using the survey method was employed to collect data from 435 individual taxpayers through *** testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was *** results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax ***,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.

关键词： compliance behavior Individual taxpayers Pakistan Perception of fairness tax compliance simplicity tax morale Voluntary tax

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：