The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria()

In a scenario study with 1200 Austrian taxpayers, we examined how tax compliance is affected by the economic crisis related to the COVID-19 pandemic. Moreover, we investigated the potential of trust in government, attitude towards taxes, and justice perceptions in mitigating potential effects. The r...

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Detalles Bibliográficos
Autores principales: Hartmann, Andre J., Gangl, Katharina, Kasper, Matthias, Kirchler, Erich, Kocher, Martin G., Mueller, Martin, Sonntag, Axel
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier B.V. 2022
Materias:
Brief Report
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9569854/
https://www.ncbi.nlm.nih.gov/pubmed/36267496
http://dx.doi.org/10.1016/j.joep.2022.102572

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9569854/
https://www.ncbi.nlm.nih.gov/pubmed/36267496
http://dx.doi.org/10.1016/j.joep.2022.102572

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