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Deterrence or conformity?—An analysis of digital economy taxpayer compliance behavior based on prospect theory
Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level. The taxpayer compliance behavior is analyzed from two dimensions of the t...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9534321/ https://www.ncbi.nlm.nih.gov/pubmed/36211876 http://dx.doi.org/10.3389/fpsyg.2022.967715 |