The Economic Psychology of Tax Behaviour 2024 pdf epub mobi 电子书

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发表于2024-05-09

The Economic Psychology of Tax Behaviour 2024 pdf epub mobi 电子书

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出版者:

作者:Kirchler, Erich

出品人:

页数:264

译者:

出版时间:2009-1

价格:$ 48.59

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isbn号码:9780521757478

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The Economic Psychology of Tax Behaviour 2024 pdf epub mobi 电子书图书描述

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.

The Economic Psychology of Tax Behaviour 2024 pdf epub mobi 电子书

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