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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...
| Autores principales: | , , , , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier B.V.
2022
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| Materias: | |
| 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 |