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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...

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Detalles Bibliográficos
Autores principales: Jin, Peng, Li, Guiping, Xiong, Weiqing
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
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

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