Number of the records: 1
Tax evasion, civic duty and the law abiding citizen
Title Tax evasion, civic duty and the law abiding citizen Author info Marta Orviská, John Hudson Author Orviská Marta 1963-2023 (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Hudson John (50%)
Source document European Journal of Political Economy. Vol. 19, no. 1 (2003), pp. 83-102. - Amsterdam : Elsevier Science Ltd., 1985- Keywords daňové úniky - tax evasion civic duty law abidance economy Language English Country Netherlands systematics 33 Public work category ADE No. of Archival Copy 9014 Repercussion category BALESTRINO, A. Tax avoidance and the endogenous formation of social norms. In Journal of socio-cconomics. ISSN 1053-5357, 2010, vol. 39, no. 5, pp. 601-609.
TRAXLER, C. Social norms and conditional cooperative taxpayers. In European journal of political economy. ISSN 0176-2680, 2010, vol. 26, no. 1, pp. 89-103.
DELL'ANNO, R. Tax evasion, tax morale and policy maker's effectiveness. In Journal of socio-economics. ISSN 1053-5357, 2009, vol. 38, no. 6, pp. 988-997.
HOFMANN, E. - HOELZL, E. - KIRCHLER, E. Preconditions of voluntary tax compliance : knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. In Journal of psychology. ISSN 0044-3409, 2008, vol. 216, no. 4, pp. 209-217.
KIRCHLER, E. - HOELZL, E. - WAHL, I. Enforced versus voluntary tax compliance : the "slippery slope" framework. In Journal of economic psychology. ISSN 0167-4870, 2008, vol. 29, no. 2, pp. 210-225.
GEBAUER, A. - CHANG, W.N. - PARSCHE, R. Can reform models of value added taxation stop the VAT evasion and revenue shortfalls in the EU?. In Journal of economic policy reform. ISSN 1384-1289, 2007, vol. 10, no. 1, pp. 1-13.
GÉRXHANI, K. "Did you pay your taxes?" : how (not) to conduct tax evasion surveys in transition countries. In Social indicators research. ISSN 0303-8300, 2007, vol. 80, no. 3, pp. 555-581.
LETKI, N. Investigating the roots of civic morality : trust, social capital, and institutional performance. In Political behavior. ISSN 0190-9320, 2006, vol. 28, no. 4, pp. 305-325.
KIRCHLER, E. - NIEMIROWSKI, A. - WEARING, A. Shared subjective views, intent to cooperate and tax compliance : similarities between Australian taxpayers and tax officers. In Journal of economic psychology. ISSN 0167-4870, 2006, vol. 27, no. 4, pp. 502-517.
STRAND, J. Tax distortions, household production, and black-market work. In European journal of political economy. ISSN 0176-2680, 2005, vol. 21, no. 4, pp. 851-871.
BRAITHWAITE, V. - AHMED, E. A threat to tax morale : the case of Australian higher education policy. In Journal of economic psychology. ISSN 0167-4870, 2005, vol. 26, no. 4, pp. 523-540.
TORGLER, B. - SCHNEIDER, F. Attitudes towards paying taxes in Austria : an empirical analysis. In Empirica. ISSN 0340-8744, 2005, vol. 32, no. 2, pp. 231-250.
TORGLER, B. Tax morale and direct democracy. In European journal of political economy. ISSN 0176-2680, 2005, vol. 21, no. 2, pp. 525-531.
TORGLER, B. Tax morale in Latin America. In Public choice. ISSN 0048-5829, 2005, vol. 122, no. 1-2, pp. 133-157.
AGELL, J. - PERSSON, M. - SACKLÉN, H. The effects of tax revenue and welfare when tax avoidance matters. In European journal of political economy. ISSN 0176-2680, 2004, vol. 20, no. 4, pp. 963-982.
BORCK, R. Stricter enforcement may increase tax evasion. In European journal of political economy. ISSN 0176-2680, 2004, vol. 20, no. 3, pp. 725-737.
BOGUSLAVSKIY, V. N. A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule. In European journal of law and economics. ISSN 0929-1261, 2007, vol. 24, no. 1, pp. 71-88.
LAGO-PEÑAS, I. - LAGO-PEÑAS, S. The determinants of tax morale in comparative perspective : evidence from European countries. In European journal of political economy. ISSN 0176-2680, 2010, vol. 26, no. 4, pp. 441-453.
ESTELLER-MORÉ, A. Is the tax administration just a money machine? Empirical evidence on redistributive politics. In Economics of governance. ISSN 1435-8131, 2011, vol. 12, no. 3, pp. 275-299.
PALIL, M. R. - MUSTAPHA, A. F. Determinants of tax compliance in Asia : a case of Malaysia. In European journal of social sciences. ISSN 1450-2267, 2011, vol. 24, no. 1, pp. 7-32.
DOUHOU, S. - MAGNUS, J.R. - VAN SOEST, A. The perception of small crime. In European journal of political economy. ISSN 0176-2680, 2011, vol. 27, no. 4, pp. 749-763.
SUSSMAN, A. B. - OLIVOLA, C. Y. Axe the tax : taxes are disliked more than equivalent costs. In Journal of marketing research. ISSN 1547-7193, 2011, no. 48, pp. 91-101.
BENK, S. - BUDAK, T. Power and trust as determinants of voluntary versus enforced tax compliance : empirical evidence for the slippery slope framework from Turkey. In African journal of business management. ISSN 0378-9098, 2012, vol. 6, no. 4, pp. 1499-1505.
KOGLER, C. - BATRANCEA, L. - NICHITA, A. et al. Trust and power as determinants of tax compliance : testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. In Journal of economic psychology. ISSN 0167-4870, 2013, no. 34, pp. 169-180.
ALM, J. - KIRCHLER, E. - MUEHLBACHER, S. et al. Rethinking the research paradigms for analysing tax compliance behaviour. In CESifo Forum. ISSN 1615-245X, 2012, vol. 13, no. 2, pp. 33-40.
KIRCHGAESSNER, Gebhard. Tax morale, tax evasion and the shadow economy. In Book on the shadow economy. Cheltenham : Edward Elgar Publishing, 2011. ISBN 978-1-84844-335-8, pp. 347-374.
BRAITHWAITE, V. Defiance in taxation and governance : resisting and dismissing authority in a democracy. Cheltenham : Edward Elgar Publishing, 2009. 365 p. ISBN 978-1-84720-003-7.
TRAXLER, Christian - WINTER, Joachim. Survey evidence on conditional norm enforcement. In European journal of political economy. ISSN 0176-2680, 2012, vol. 28, no. 3, pp. 390-398.
PALIL, Mohd Rizal - MUSTAPHA, Ahmad Fariq. Factors affecting tax compliance behaviour in self assessment system. In African journal of business management. ISSN 1993-8233, 2011, vol. 5, no. 33, pp. 12864-U520.
GREEN, Stuart. What is wrong with tax evasion? In Houston business and tax law journal [online]. 2009, no. 9 [cit. 2013-06-04]. ISSN 1543-2602. Dostupné na: http://works.bepress.com/stuart_green/4/
BALESTRINO, Alessandro. Tax avoidance, endogenous social norms, and the comparison income effect. In CESifo working paper [online]. 2006, no. 1758 [cit. 2013-06-04]. ISSN 617-9595. Dostupné na: http://www.econstor.eu/handle/10419/25803
CHIARINI, Bruno - Elisabetta MARZANO - Friedrich G. SCHNEIDER. Tax rates and tax evasion : an empirical analysis of the structural aspects and long-run characteristics in Italy. In IZA discussion papers [online]. 2008, no. 3447 [cit. 2013-06-04]. Dostupné na: http://www.econstor.eu/handle/10419/35240
LAVOIE, Richard. Cultivating a compliance culture : an alternative approach for addressing the tax gap. In University of Akron School of Law Legal Studies Research Paper Series [online]. 2008, no. 08-05, 17. 10. 2008 [cit. 2013-06-04]. Dostupné na: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1275389##
LAVOIE, Richard. Flying above the law and under the radar : instilling a taxpaying ethos in those playing by their own rules. In SelectedWorks of Richard L. Lavoie [online]. 2009 [cit. 2013-06-04]. Dostupné na: http://works.bepress.com/richard_lavoie/13/
HANOUSEK, Jan - PALDA, Filip. Tax evasion dynamics in the Czech Republic : first evidence of an evasional Kuznets Curve. In Working paper series. ISSN 1211-3298, 2008, no. 360, pp. [8-23].
RATTO, Marisa - THOMAS, Richard - ULPH, David. Tax compliance as a social norm and the deterrent effect of investigations. In CMPO working paper series. ISSN 1473-625X, July 2005, no. 05/127, pp. [38-40].
MALKAWI, Bashar H. - HALOUSH, Haitham A. The case of income tax evasion in Jordan: symptoms and solutions. In Journal of financial crime. ISSN 1359-0790, 2008, vol. 15, no. 3, pp. 282-294.
BASILE, Raffaella - CHIARINI, Bruno - MARZANO, Elisabetta. Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP? In Working papers. ISSN 1972-411X, March 2012, no. 1.
KANNIAINEN, Vesa - PÄÄKKÖNEN, Jenni. Do the catholic and protestant countries differ by their tax morale? In HECER discusion papers. ISSN 1795-0562, January 2007, no. 145, pp. [1-23].
ALABEDE, James O. - ARIFFIN, Zaimah Zainol - IDRIS, Kamil Md. Individual taxpayers' attitude and compliance behaviour in Nigeria : the moderating role of financial condition and risk preference. In Journal of accounting and taxation. ISSN 2141-6664, 2011, vol. 3(5), pp. 91-104.
KURIA, Kevin - NGUMI, Patrick - RUGAMI, James. Factors affecting rental income tax compliance among landlords in Kilifi municipality in Kenya. In Prime journal of business administration and management. ISSN 2251-1261, 2013, vol. 3(5), pp. 997-1008.
KANNIAINEN, Vesa - PÄÄKKÖNEN, Jenni. Piracy and welfare : tax evasion, norms and fiscal externality. In HECER discussion paper. ISSN 1795-0562, 2007, no. 146, pp. [1-18].
BRAŞOVEANU, Iulian Viorel - OBREJA, Laura. Tax evasion : qualitative factors of impact. In Theoretical and applied economics : special volume dedicated to the 11. international conference of FABBV, ASE Buchurest. Bucharest : CNCSIS - UEFISCDI, 2010. Pp. [1-7].
NORDBLOM, Katarina - ZAMAC, Jovan. Endogenous norm formation over the life. In Working paper Uppsala Center for Fiscal Studies [online]. Uppsala : Uppsala Universitet, 2011 [cit. 2013-06-05]. Dostupné na: http://uu.diva-portal.org/smash/record.jsf?pid=diva2:435672
KANNIAINEN, Vesa. The optimal tax on products with pirates is low. In Public sector economics : CESifo Area Conference, 24-26 April 2009, Munich [online]. Munich : CESifo, 2011 [cit. 2013-06-05]. Dostupné na: http://www.cesifo-group.de/portal/page/portal/CFP_CONF/CFP_CONF_2009/Conf-pse09-vanderPloeg/Conf-pse09-papers/pse09_Kanniainen.pdf
CULLIS, John - JONES, Philip - LEWIS, Alan. Tax compliance : social norms, culture and endogeneity. In International studies program : working paper 07-22 [online]. Georgia : Georgia State University, Andrew Young School of Policy Studies, 2007 [cit. 2013-06-05]. Dostupné na: http://aysps.gsu.edu/isp/files/ispwp0722.pdf
CULLIS, John. Tax compliance : framing, culture and endogeneity. In Tax compliance and evasion : annual conference on Public finance issues, October 1 - 2, 2007 in Atlanta, Georgia [online]. Georgia : Georgia State University, Andrew Young School of Policy Studies, 2007 [cit. 2013-06-05]. Dostupné na: http://aysps.gsu.edu/isp/2608.html
BARILE, Lory - Alan LEWIS. Firms’ tax evasion : an experimental approach. In Laboratory of economics and management (LEM) : seminar, Scuola Superiore Sant' Anna, Pisa (Italy), 12 May 2010 [online]. 2010 [cit. 2013-06-05]. Dostupné na: http://www.lem.sssup.it/paper_seminars/barile_lemseminar.pdf
CEVIK, Savas. Tax morale : interactions between taxpayer, government, society and personal norms. In Maliye dergisi. ISSN 1300-3623, 2012, no. 163, pp. 258-289.
HAIGNER, Stefan D. - JENEWEIN, Stefan - SCHNEIDER, Friedrich - WAKOLBINGER, Florian. Dissatisfaction, fear and annoyance : driving forces of informal labor supply and demand. In EPCS 2011 : the 2011 meeting of the European public choice society, University of Rennes 1 - France - April 28th - May 1st 2011 [online]. France : University of Rennes, 2012 [cit. 2013-06-05]. Dostupné na: http://www.epcs2011.org/wp-content/listofpapers/submissions/epcs2011_submission_158.pdf
FILIPPIN, A. - FIORIO, C.V. - VIVIANO, E. The effect of tax enforcement on tax morale. In European journal of political economy. ISSN 0176-2680, 2013, vol. 32, pp. 320-331.
GANGL, K. - MUEHLBACHER, S. - DE GROOT, M.et al. "How can I help you?" perceived service orientation of tax authorities and tax compliance. In FinanzArchiv. ISSN 0015-2218, 2013, vol. 69, no. 4, pp. 487-510.
HAIGNER, S.D. - JENEWEIN, S. - SCHNEIDER, F. - WAKOLBINGER, F. Driving forces of informal labour supply and demand in germany. In International labour review. ISSN 0020-7780, 2013, vol. 152, no. 3-4, pp. 507-524.
ALDROVANDI, S. - WOOD, A.M. - BROWN, G.D.A. Sentencing, severity, and social norms : a rank-based model of contextual influence on judgments of crimes and punishments. In Acta psychologica. ISSN 0001-6918, 2013, vol. 144, no. 3, pp. 538-547.
RUSSO, F.F. Tax morale and tax evasion reports. In Economics letters. ISSN 0165-1765, 2013, vol. 121, no. 1, pp. 110-114.
SIDANI, Yusuf Munir - GHANEM, Abdul Jalil - RAWWAS, Mohammed Y A. When idealists evade taxes : the influence of personal moral philosophy on attitudes to tax evasion - A Lebanese study. In Business ethics. ISSN 0962-8770, 2014, vol. 23, no. 2, pp. 183-196.
ANDRIANI, Luca. Is acting prosocially beneficial for the credit market? In Review of social economy. ISSN 0034-6764, 2014, vol. 72, no. 3, pp. 354-378.
LLÀCER, Toni. Resentimiento fiscal : una propuesta de mecanismo explicativo de la relación entre la edad y la moral fiscal. In Revista internacional de sociologia. ISSN 0034-9712, 2014, vol. 72, no. 1, pp. 35-56.
CHENG, Hilary - LU, Yichuan - HSU, Chihcheng. A visualized data analysis for bogus business entity detection. In IEEE Big Data 2014 : proceedings of the 2nd IEEE international conference on Big Data. [S.l.] : Institute of Electrical and Electronics Engineers, 2014. ISBN 978-147995665-4, pp. 9-15.
CREPAZ, Markus M L - POLK, Jonathan T. - BAKKER, Ryan S. - SINGH, Shane P. Trust matters : the impact of ingroup and outgroup trust on nativism and civicness. In Social science quarterly. ISSN 0038-4941, 2014, vol. 95, no. 4, pp. 938-959.
BRIZI, Ambra - GIACOMANTONIO, Mauro - SCHUMPE, Birga M. - MANNETTI, Lucia. Intention to pay taxes or to avoid them : the impact of social value orientation. In Journal of economic psychology. ISSN 0167-4870, 2015, vol. 50, pp. 22-31.
KASPER, Matthias - KASPER, Matthias - KOGLER, Christoph - KIRCHLER, Erich. Tax policy and the news : an empirical analysis of taxpayers' perceptions of tax-related media coverage and its impact on tax compliance. In Journal of behavioral and experimental economics. ISSN 2214-8043, 2015, vol. 54, pp. 58-63.
SIEBEN, Inge - HALMAN, Loek. Morality and the public good in post-socialist European states. In Studies of transition states and societies. ISSN 1736-874X, 2015, vol. 7, no. 1, pp. 7-26.
HAUPTMAN, Lidija - GÜRARDA, Şevin - KOREZ-VIDE, Romana. Exploring voluntary tax compliance factors in Slovenia : implications for tax administration and policymakers. In Lex localis. ISSN 1581-5374, 2015, vol. 13, no. 3, pp. 639-659.
RAITANO, Michele - FANTOZZI, Roberto. Political cycle and reported labour incomes in Italy : quasi-experimental evidence on tax evasion. In European journal of political economy. ISSN 0176-2680, 2015, vol. 39, pp. 269-280.
BRAITHWAITE, Valerie. Tax evasion. In The Oxford handbook of crime and public policy. Oxford : Oxford university press, 2012. 656 p. ISBN 978-019994026-4.
NORDBLOM, Katarina - ZAMAC, Jovan. Endogenous norm formation over the life cycle : the case of tax morale. In Economic analysis and policy. ISSN 0313-5926, 2012, vol. 42, no. 2, pp. 153-170.
BRAITHWAITE, Valerie - REINHART, Monika - SMART, Michael. Tax non-compliance among the under-30s : knowledge, obligation, or skepticism? In Developing alternative frameworks for explaining tax compliance. [S.l.] : Taylor and Francis, 2010. ISBN 978-020385161-6, pp. 217-237.
CULLIS, John - JONES, Philip - LEWIS, Alan. Tax compliance : social norms, culture, and endogeneity. In Developing alternative frameworks for explaining tax compliance. [S.l.] : Taylor and Francis, 2010. ISBN 978-020385161-6, pp. 35-55.
MUMFORD, Ann. Tax policy, women and the law : UK and comparative perspectives. Cambridge : Cambridge university press, 2010. 234 p. ISBN 978-052187803-6.
MARNET, Oliver. Behaviour and rationality in corporate governance. [S.l.] : Routledge, 2008. 303 p. ISBN 978-020392956-8, pp. 1-303.
TORGLER, Benno. Tax compliance and tax morale : a theoretical and empirical analysis. [S.l.] : Edward Elgar Publishing, 2007. 320 p. ISBN 978-184542720-7.
LOWENHEIM, Oded. Predators and parasites : persistent agents of transnational harm and great power authority. [S.l.] : University of Michigan press, 2007. 269 p. ISBN 978-047206953-8.
KIRCHLER, Erich. The economic psychology of tax behaviour. Cambridge : Cambride university press, 2007. 243 p. ISBN 978-051162823-8.
FARKAŠOVSKÝ, Vlastimil - LAWSON, Colin William - ZIMKOVÁ, Emília. A debt sustainability analysis of the Czech Republic and the Slovak Republic : a non parametric approach. In E a M: Ekonomie a Management. ISSN 1212-3609, 2015, vol. 18, no. 3, pp. 18-29.
WILLIAMS, Colin C. - HORODNIC, Ioana A. Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania : a tax morale approach. In Baltic journal of economics. ISSN 1406-099X, 2015, vol. 15, no. 2, pp. 81-98.
WILLIAMS, Colin C. Confronting the shadow economy : evaluating tax compilance and behaviour policies conclusions. Cheltenham : Edward Elgar, 2014. 273 p. ISBN 978-1-78254-603-0.
CULLIS, John - JONES, Phillip. Public finance and public choice : analytical perspectives. Oxford : Oxford University Press, 2009. 520 p. ISBN 978-0-19-923478-3.
BRADDON, Derek L. - HARTLEY, Keith (eds.) Handbook on the economics of conflict. Cheltenham : Edward Edgar, 2011. 518 p. ISBN 978-1-84844-649-6.
DINGWALL, Gavin - HILLIER, Tim. Blamestorming, blamemongers and scapegoats : allocating blame in the criminal justice process. Bristol : Policy press, 2015. 218 p. ISBN 978-144730501-9.
RUPP, Thomas. Meta analysis of crime and deterrence : a comprehensive review of the literature. Norderstedt : Deutsche Nationalbibliothek, 2008. 253 p. ISBN 978-3-8370-1916-2.
REUTER, Peter (ed.). Draining development? : controlling flows of illicit funds from developing countries. Washington DC : The World Bank, 2012. 483 p. ISBN 978-0-8213-8869-3.
MOSER, Klaus. Wirtschafts-psychologie. 2. Auflage. Nürnberg : Springer, 2015. 383 p. ISBN 978-3-662-43575-5.
JIRJAHLKE, Anja Catharina. Steuermoral : eine empirische Studie zur Akzeptanz von Steuerhinterziehung. Hamburg : Bachelor Master Publishing, 2014. 48 p. ISBN 978-3-95820-127-9.
SCHMID, Sabine. Steuern, Wahrnehmung und Entscheidungsprozesse : eine interdisziplinäre Analyse der Wirkungen menschlicher Informationsverarbeitung auf Steuersysteme. Wiesbaden : Springer Gabler, 2012. 225 p. ISBN 978-3-8349-3973-9.
KIRCHLER, Erich. Wirtschafts-psychologie : Individuen, Gruppen, Märkte, Staat. 4., vollständing überarbeitete und erweiterte Auflage. Güttingen : Hogrefe Verlag, 2011. 905 s. ISBN 978-3-8409-2362-3.
TORGLER, Benno. Tax compliance and data: what is available and what is needed. In Australian economic review. ISSN 0004-9018, 2016, vol. 49, no. 3, pp. 352-364.
ANDRIANI, Luca. Tax morale and prosocial behaviour: evidence from a Palestinian survey. In Cambridge journal of economics. ISSN 0309-166X, 2016, vol. 40, no. 3, pp. 821-841.
ŠPALEK, Jiří - ŠPAČKOVÁ, Zuzana. Tax evasion in the lab: how context affects tax compliance. In Politická ekonomie. ISSN 0032-3233, 2016, vol. 64, no. 5, pp. 524-540.
HORODNIC, Ioana Alexandra - WILLIAMS, Colin C. An evaluation of the shadow economy in Baltic states: a tax morale perspective. In International journal of entrepreneurship and small business. ISSN 1476-1297, 2016, vol. 28, no. 2-3, pp. 339-358.
BURAK, Emil - NEMEC, Juraj. Main factors determining the Slovak tax system performance. In NISPAcee journal of public administration and policy. ISSN 1337-9038, 2016, vol. 9, no. 2, pp. 185-197.
FERRER-I-CARBONELL, Ada - GËRXHANI, Klarita. Tax evasion and well-being: a study of the social and institutional context in Central and Eastern Europe. In European journal of political economy. ISSN 0176-2680, 2016, vol. 45, pp. 149-159.
IVANYNA, Maksym - MOUMOURAS, Alexandros - RANGAZAS, Peter. The culture of corruption, tax evasion, and economic growth. In Economic inquiry. ISSN 0095-2583, 2016, vol. 54, no. 1, pp. 520-542.
ONU, Diana. Measuring tax compliance attitudes: what surveys can tell us about tax compliance behaviour. In Advances in taxation. ISSN 1058-7497, 2016, vol. 23, pp. 173-190.
ALASFOUR, Fadi - SAMY, Martin - BAMPTON, Roberta. The determinants of tax morale and tax compliance: evidence from Jordan. In Advances in taxation. ISSN 1058-7497, 2016, vol. 23, pp. 125-171.
MARRIOTT, Lisa. The construction of crime: the presumption of blue-collar guilt and white-collar innocence. In Social policy and society. ISSN 1474-7464, 2017, vol. 16, no. 2, pp. 237-251.
EVEREST-PHILLIPS, Max. The political economy of controlling tax evasion and illicit flows. In Draining development? : controllings flows of illicit funds from developing countries. Washington DC : World Bank Institute, 2012. ISBN 978-0-8213-8932-4, pp. 69-107.
BRAITHWAITE, Valerie - WENZEL, Michael. Integrating explanations of tax evasion and avoidance. In Cambridge handbook of psychology and economic behaviour. Cambridge : Cambridge University Press, 2008. ISBN 978-0-521-85665-2, pp. 304-331.
HABIBOV, Nazim - AFANDI, Elvin - CHEUNG, Alex. Sand or grease? Corruption-institutional trust nexus in post-Soviet countries. In Journal of eurasian studies. ISSN 1879-3665, 2017, vol. 8, no. 2, pp. 172-184.
AKINCI, Adil - BAŞOL, Oğuz. Vergi algisi üzerine bir alan araştirmasi: kirklareli ilinde yaşayan insanlarin vergi algisi. In Dumlupinar university journal of social science [online]. 2015, no. 43, pp. 170-179. [cit. 2017-11-30]. Dostupné na: http://birimler.dpu.edu.tr/app/views/panel/ckfinder/userfiles/17/files/DERG_/43/18.pdf
TORGLER, Benno. Tax morale and institutions. In Centre for research in economics, management and the arts : CREMA [online]. Basel : 2003, no. 2003-09, pp. 1-36 [cit. 2017-11-30]. Dostupné na: https://poseidon01.ssrn.com/delivery.php?ID=475067021089026025014021029025126005125033039077095007109008098022025018089071088027011106020047055036105030067124028072078009094053092033067083007074101010097090073010119000094027003090067109005121089000017125026091111067001069104022110083123084&EXT=pdf
KADIR, Çelik - EROGLU, Onur. Tax perception of primary school students : the case of Zonguldak province/Ilkogretim caginda vergi algisinin incelenmesi : Zonguldak ili ornegi [online]. Cankiri Karatekin Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, 2014, vol. 4, no. 2, pp. 301-326 [cit. 2017-11-30]. Dsotupné na: http://iibfdergi.karatekin.edu.tr/Makaleler/1844091060_JFEAS_4_2_16.pdf
TORGLER, Benno - SCHNEIDER, Friedrich - SCHALTEGGER, Christoph A. With or against the people? The impact of a bottom-up approach on tax morale and the shadow economy. [online]. California : UC Berkeley, 2007, pp. 1-38 [ci. 2017-11-30]. Dostupné na: https://pdfs.semanticscholar.org/9068/f92ab43a764c5161c1e61151a6505100d583.pdf
TORGLER, Benno. The impact of direct democracy and local autonomy on tax morale in Switzerland [online]. Langen : Institute of local public finance, 2007, pp. 1-36 [cit. 2017-11-30]. Dostupné na: http://www.ilpf.de/en/download/wp-06-2007.pdf
BORLEA, Sorin Nicolae - ACHIM, Monica Violeta - MIRON A., Monica Gabriel. Corruption, shadow economy and economic growth : an empirical survey across the European Union countries. In Studia Universitatis „Vasile Goldis” Arad - economics series. ISSN 1584-2339, 2017, vol. 27, no. 2, pp. 19-32.
MARRIOTT, Lisa. An investigation of attitudes towards tax evasion and welfare fraud in New Zealand. In Australian and New Zealand journal of criminology. ISSN 0004-8658, 2017, vol. 50, no. 1, pp. 123-145.
NEMEC, Juraj - ČIŽMÁRIK, Pavol - ŠAGÁT, Vladimír. An estimation of the compliance costs of Slovak taxation. In E+M. Ekonomie a management. ISSN 1212-3609, 2017, vol. 20, no. 2, pp. 77-86.
GARZIA, Diego. Explaining the ‘dishonest vote’ in Italian parliamentary elections. In Contemporary Italian politics. ISSN 2324-8823, 2014, vol. 6, no. 2, pp. 115-130.
COOK, Dee. Criminal and social justice. London : SAGE publications, 2006. 212 p. ISBN 978-144621492-3.
YUCEDOGRU, Recep - HASSELDINE, John. Tax morale and tax compliance in Turkish SMEs. In International SMEs conference : proceedings book, CNR Expo center, Istanbul, 12th-15th September 2013 [online]. Istanbul : [S.l.], 2013, pp. 233-257 [cit. 2018-02-05]. Dostupné na: https://www.researchgate.net/profile/Ece_Piskinsut/publication/267124138_Turkiye'deki_Dogustan_Kuresel_KOBI'lerin_Girisimci_Ozellikleri_Karsilastirmali_Ornek_Uygulama/links/544612e20cf2d62c304d97d1.pdf#page=126
CHIARINI, Bruno - MARZANO, Elisabetta - SCHNEIDER, Friedrich G. Pressione fiscale e evasione fiscale : un'analisi degli aspetti strutturali e delle caratteristiche di lungo periodo in Italia. In Saggi di economia della tassazione [online]. Milano : Franco Angeli, 2009, pp. 119-140 [cit. 2018-02-05]. Dostupné na: https://books.google.sk/books?id=3bh1gA_FsOUC&pg=PA119&lpg=PA119&dq=Pressione+fiscale+e+evasione+fiscale+:+un%27analisi+degli+aspetti+strutturali+e+delle+caratteristiche+di+lungo+periodo+in+Italia&source=bl&ots=-OSg0SARVf&sig=kshmHmEqJzRMmVNvGtlH1JcsR7s&hl=sk&sa=X&ved=0ahUKEwiKl83avY7ZAhWMh6YKHW4qBOwQ6AEIPDAB#v=onepage&q=Pressione%20fiscale%20e%20evasione%20fiscale%20%3A%20un'analisi%20degli%20aspetti%20strutturali%20e%20delle%20caratteristiche%20di%20lungo%20periodo%20in%20Italia&f=false
ŢARANU, Andrei - PÎRVULESCU, Cristian. Social trust and government coalitions : institutional construction and governance in post-communist Romania. In Revista cultural jurídicas. ISSN 2359-5744, 2016, vol. 3, no. 6, pp. 24-51.
ACHIM, Monica Violeta. Corupţia C economia subterană : teorii și studii. Cluj-Napoca : Presa Universitară Clujeană, 2017. [195] p. ISBN 978-606-37-0217-4.
SHAHARUDDIN, Noor Suhaila - PALIL, Mohd Rizal. Attitudes, tax knowledge and education towards compliance behaviour. In Journal of management & muamalah [online]. 2016, vol. 6, no. 2, pp. 104-115 [cit. 2018-02-06]. ISSN 2180-1681. Dostupné na: http://journal.kuis.edu.my/fpm/wp-content/uploads/2017/01/JMM-VOL.-6-NO.-2-20162.pdf
PITTERS, Julia - KIRCHLER, Erich. Kontraproduktives Verhalten durch Schädigung öffentlicher Güter. In Wirtschaftspsychologie. Berlin : Springer-Lehrbuch, 2015. ISBN 978-3-662-43575-5, pp. [1-20].
KALANGI, Lintje. Pengaruh tarif pajak dan probabilitas audit terhadap kepatuhan pajak penghasilan (studi eksperimen laboratorium). In Jurnal riset akuntansi dan auditing "goodwill" [online]. 2014, vol. 5, no. 1, pp. 20-29 [cit. 2018-02-06]. ISSN 2088-8899. Dostupné na: https://ejournal.unsrat.ac.id/index.php/goodwill/article/view/4927
NORDBLOM, Katarina - ZAMAC, Jovan. Endogenous norm formation over the life cycle - the case of tax evasion. [online] 2011, 30 p. [cit. 2018-02-06]. ISSN 1653-6975. Dostupné na: https://www.researchgate.net/profile/Katarina_Nordblom/publication/228458882_Endogenous_Norm_Formation_over_the_Life_Cycle_The_case_of_tax_evasion/links/00463533d58cf07209000000/Endogenous-Norm-Formation-over-the-Life-Cycle-The-case-of-tax-evasion.pdf
NEMEC, Juraj - DE VRIES, Michiel S. Factors and determinants of the quality of public administration in the CEE-region. In The Palgrave handbook of public administration and management in Europe. London : Palgrave Macmillan, 2017. ISBN 978-113755269-3, pp. 865-880.
COZMEI, Cãtãlina. Playing the fiscal lottery game. In Proceedings of the 6th international management conference : approaches in organisational management, Bucharest, 15th-16th November 2012. ISSN 2286-1440, 2012, pp. 515-521.
JAYAWARDANE, Damayanthi. Psychological factors affect tax compliance - a review paper. In International journal of arts and commerce [online]. 2015, vol. 4, no. 6, pp. 131-141 [cit. 2018-02-06]. ISSN 1929-7106. Dostupné na: http://www.ijac.org.uk/images/frontImages/gallery/Vol._4_No._6/15._131-141.pdf
NIESIOBEDZKA, Małgorzata. Relations between procedural fairness, tax morale, institutional trust and tax evasion. In Journal of social research and policy. ISSN 2067-2640, 2014, vol. 5, no. 1, pp. 41-52.
ABDUL, Farida. Effect of tax system fairness on tax compliance behaviour of corporate taxpayers in Kenya. In International journal of current research [online]. 2017, vol. 9, no. 11, pp. 60790-60803 Dostupné na: http://www.gmferd.com/journalcra.com/sites/default/files/26688.pdf
HAIGNER, Stefan D. - JENEWEIN, Stefan - SCHNEIDER, Friedrich - WAKOLBINGER, Florian. Déterminants de l'offre et de la demande de travail informel en Allemagne. In Revue internationale du travail [online]. 2013, vol. 152, no. 3-4, pp. 551-569 [cit. 2018-02-07]. ISSN 0378-5599. Dostupné na: http://onlinelibrary.wiley.com/doi/10.1111/j.1564-9121.2013.00194.x/full
HANOUSEK, Jan - PALDA, Filip. The evasional Kuznets curve : a possible shadow economy dynamics during the transition. In Japanese journal of comparative economics [online]. 2015, vol. 52, no. 1, pp. 1-17 [cit. 2018-02-07]. ISSN 1883-9819. Dostupné na: https://www.jstage.jst.go.jp/article/jjce/52/1/52_1_1/_article/-char/ja/
BUCKENMAIER, Johannes - DIMANT, Eugen - MITTONE, Luigi. Tax evasion and institutions : an experiment on the role of principal witness regulations. In Philosophy, politics and economics : working paper [online]. Pennsylvania : University of Pennsylvania, 2016, pp. [1-31][cit. 2018-02-07]. Dostupné na: https://www.researchgate.net/publication/306005271_Tax_Evasion_and_Institutions_An_Experiment_on_the_Role_of_Principal_Witness_Regulations
BUCKENMAIER, Johannes - DIMANT, Eugen - MITTONE, Luigi. Effects of institutional history and leniency on collusive corruption and tax evasion. In Cedex : centre for decision research & experimental economics [online]. 2017, no. 13, pp. [1-35][cit. 2018-02-07]. ISSN 1749-3293. Dostupné na: http://www.nottingham.ac.uk/cedex/documents/papers/cedex-discussion-paper-2017-13.pdf
BJÖRKMAN WARNER, James - NEMEC, Juraj. Health reforms in central and Eastern Europe : options, obstacles, limited outcomes. Hague : Eleven international publishing, 2013. 308 s. ISBN 978-9462360631
BALESTRINO, Alessandro. Tax avoidance, endogenous social norms, and the comparison income effect. In EPRU working paper series [online]. 2005, pp. 1-19 [cit. 2018-02-07]. ISSN 0908-7745. Dostupné na: https://www.econstor.eu/bitstream/10419/82036/1/wp-05-15.pdf
TARANU, Adela Mihaela - TARANU, Andrei. The problem of trust in Romanian politics. In European journal of science and theology . ISSN 1841-0464, 2013, vol. 9, supplement 2, pp. 227-236.
ACHIM, Monica Violeta - BORLEA, Sorin Nicolae - GABAN, Lucian Vasile - CUCEU, Ionut Constantin. Rethinking the shadow economy in terms of happiness. Evidence for the European Union member states. In Technological and economic development of economy. ISSN 2029-4913, 2018, vol. 24, no. 1, pp. 199-228.
DOUHOU, Salima - MAGNUS, Jan R. - VAN SOEST, Arthur. The perception of small crime. In European journal of political economy. ISSN 0176-2680, 2011, vol. 27, no. 4, pp. 749-763.
LOBONT, Oana Ramona - VLADUSEL, Ioana Alexandra. Theoretical condensation of intensity, limitations and determination of tax compliance in a behavioral economics approach. In Ovidius university annals [online]. 2013, vol. 13, no. 1, pp. 1333-1338 [cit. 2018-02-07]. ISSN 2286-038X. Dostupné na: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
TARANU, Andrei - PÎRVULESCU, Cristian. Credibilidade social e coalizões governamentais na construção institucional e de governo na Romênia pós-comunista. In Culturas Jurídicas [online]. 2016, vol. 3, no. 6, pp. 24-53 [cit. 2018-02-15]. ISSN 2359-5744. Dostupné na: http://www.culturasjuridicas.uff.br/index.php/rcj/article/view/138/99
VADDE, Suresh - GUNDARAPU, Srinivas. Factors that influence rental tax paypers´ compliance with tax system: an empirical study of mekelle city, Ethiopia. In Researchers World : journal of arts, science & commerce [online]. 2012, vol. 3, no. 4, pp. 41-49 [cit. 2018-15-02]. ISSN 2231-4172. Dostupné na: http://www.researchersworld.com/vol3/issue4/vol3_issue4_2/Paper_06.pdf
PITTERS, Julia - KIRCHLER, Erich - OBERLECHNER, Thomas. Steuerhinterziehung und Mortalitätssalienz: eine experimentelle Anwendung der Terror-Management-Theorie auf die Beurteilung von Steuerhinterziehung. In Sozialpsychologie und Ökonomie : Beiträge des 25. Hamburger Symposions zur Methodologie der Sozialpsychologie, Hamburg, 16th - 17th January 2009. Lengerich : Pabst science publishers, 2010. ISBN 978-3-89967-613-6, s. 183-201.
BELMONTE, Alessandro - DELL´ANNO - Roberto - TEOBALDELLi, Desideree. Tax morale, aversion to ethnic diversity, and decentralization. In IMT school for advanced studies Lucca [online]. 2016, no. 7, pp. 1-34 [cit. 2018-02-15]. ISSN 2279-6894. Dostupné na: http://eprints.imtlucca.it/3609/1/EIC_WP_7_2016.pdf
YURDAGOĞ, Volkan - GÖKBUNAR, Ramazan - TUNÇAY. Vergi uyumunu belirleyen faktörlere genel bir bakiş. In Yönetim ve ekonomi : Celal Bayar üniversitesi, iktisadi ve idari bilimler fakültesi dergisi [online]. 2016, vol. 23, no. 3, pp. 805-816 [cit. 2018-02-20]. ISSN 2458-8253. Dostupné na: http://dergipark.gov.tr/yonveek/issue/26778/281968
VLACHOS, Vasileios A. Estimations of shadow economic activities and corruption with direct survey data. In International conference on international business : ICIB 2013 proceedings, Thessaloniki, 16th-18th May 2013 [online]. Koropi : CARBON ZAPP, 2013, pp. 391-408 [cit. 2018-02-16]. ISBN 978-960-98740-7-6. Dostupné na: http://www.icib.eu/wp-content/uploads/icib2013_ebook_final.pdf
BIZOI, Alexandra-Codruta. Economic and behavioural determinants of tax compliance : comparative study Romania - European Union [online]. Saarbrüken : LAP LAMBERT Academic Publishing, 2012. 322 p. [cit. 2018-04-09]. ISBN 978-3-8484-9245-9. Dostupné na: https://www.researchgate.net/publication/273369995_ECONOMIC_AND_BEHAVIOURAL_DETERMINANTS_OF_TAX_COMPLIANCE_STUDY_CASE_ROMANIA-EU
RUSSO, Francesco Flaviano. Self-concept maintenance and tax evasion. In Centre for studies in economics and finance - CSEF : University of Naples, Italy [online]. 2016, no. 441, 26 p. [cit. 2018-02-16]. Dostupné na: http://www.csef.it/WP/wp441.pdf
STAMATOPOULOS, Theodoros V. - TERZAKIS, Dimitris M. - VRONTAKI, Styliani V. On the inhuman act of tax evasion: is there a progress in economic scientific knowledge? In International journal of business, humanities and technology [online]. 2015, vol. 5, no. 3, pp. 66-80 [cit. 2018-02-20]. ISSN 2162-1381. Dostupné na: http://www.ijbhtnet.com/journal/index/458
ÇEVIK, Savaş. Tax morale in socio-political interactions: insiders and outsiders. In Journal of applied business and economics. ISSN 1499-691X, 2014, vol. 16, no. 3, pp. 101-115.
JAYAWARDANE, Damayanthi - LOW, Kevin. Taxpayer attitude and tax compliance decision in Sri Lanka : how the taxpayers’ attitudes influence tax compliance decision among individual taxpayers in Colombo city in Colombo district. In International journal of arts and commerce [online]. 2016, vol. 5, no. 2, pp. 124-135 [cit. 2018-02-16]. ISSN 1929-7106. Dostupné na: https://www.ijac.org.uk/images/frontImages/gallery/Vol._5_No._2/12._124-135.pdf
BARILE, Lory. The impact of governmental signals on environmental morale. A "behavioural" approach. In Bath economics research papers : University of Bath, Department of economics [online]. 2012, no. 3, [38] p. [cit. 2018-02-16]. Dostupné na: http://www.bath.ac.uk/economics/research/working-papers/2012-papers/03-12.pdf
ÖZ YALAMA, Gamze - GÜMÜŞ, Erdal. Vergi kaçırma eğilimini etkileyen faktörler: eskişehir’den Bulgular. In International journal of management economics and business [online]. 2013, vol. 9, no. 20, pp. 77-97 [cit. 2018-02-16]. ISSN 2147-9194. Dostupné na: http://ijmeb.org/index.php/zkesbe/article/view/433/pdf_1
SARAÇOĞLU, Faith. Relationships between environment, perception of justice, the perceptional way of crime with behaviour related to tax evasion. In Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi dergisi. ISSN 1306-6730, 2008, vol. 3, no. 1, pp. 59-74.
BAĞDİGEN, Muhlis - ERDOĞAN, Arzu. Vergi uygulamaları karşısında mükelleflerin tutum ve davranışlarının tespiti: zonguldak ili örneği. In Finans politik & ekonomik yorumlar dergisi. ISSN 1307-7112, 2010, vol. 47, no. 548, pp. 105-122.
İPEK, Selçuk - KAYNAR, İlknur. The effects of demographic factors on tax compliance : the results of a survey. In Maliye dergisi. ISSN 1300-1323, 2009, no. 157, pp. 116-130.
FATÁS, Enrique - ROIG, José M. Equidad y evasión fiscal. Un test experimental. In Revista de economia aplicada [online]. 2004, vol. 12, no. 34, pp. 17-37 [cit. 2018-02-19]. ISSN 1133-455X. Dostupné na: http://www.revecap.com/revista/ingles/default.html
BǍTRÂNCEA, Larissa-Margareta - NICHITA, Ramona-Anca - BǍTRÂNCEA, Ioan. Understanding the determinants of tax compliance behavior as a prerequisite for increasing public levies. In The USV annals of economics and public administration [online]. 2012, vol. 12, no. 1 (15), pp. 201-210 [cit. 2018-02-19]. ISSN 2285-3332. Dostupné na: http://www.seap.usv.ro/annals/ojs/index.php/annals/article/view/473/466
RATTO, Marisa - THOMAS, Richard - ULPH, David. The indirect effects of auditing taxpayers. In Public finance review : sage journals. ISSN 1091-1421, 2013, vol. 41, no. 3, pp. 1-36.
BRAITHWAITE, Valerie - SMART, Michael - REINHART, Monika. Why young people are less compliant on tax: enduring or transient defiance? Canberra : Regulatory institutions network, 2006. [39] p. ISBN 978-0-9803302-3-6.
HELHEL, Y. - AHMED, Y. Factors affecting tax attitudes and tax compliance: a survey study in Yemen. In European journal of business and management [online]. 2014, vol. 6, no. 22, pp. 48-58 [cit. 2018-02-19]. ISSN 2222-2839. Dostupné na: http://iiste.org/Journals/index.php/EJBM/article/view/14454/14952
ALM, James - KIRCHLER, Erich - MUEHLBACHER, Stephan. Combining psychology and economics in the analysis of compliance: from enforcement to cooperation. In Economic analysis and policy. ISSN 0313-5926, 2012, vol. 42, no. 2, pp. 133-151.
KANNIAINEN, Vesa - PÄÄKKÖNEN, Jenni. Do the catholic and protestant countries differ by their tax morale? In Empirica. ISSN 0340-8744, 2010, vol. 37, no. 3, pp. 271-290.
ENSTE, Dominik H. - SCHNEIDER, Friedrich et al. Jahrbuch Schattenwirtschaft 2006/2007 : zum Spannungsfeld von Politik und Ökonomie. Wien : LIT Verlag, 2006. [217] s. ISBN 3-7000-0547-4.
MENK, Karl Bryan - HUBER, Marsha. The role of ethical beliefs, perceptions of taxation, and knowledge of tax laws on restaurant servers’ tip reporting intentions. In Journal of accounting, ethics and public policy [online]. 2016, vol. 17, no. 4, pp. [1-41][cit. 2018-02-20]. ISSN 1089-652X. Dostupné na: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2959827
ALM, James - BLOOMQUIST, Kim M. - MCKEE, Michael. When you know your neighbour pays taxes : information, peer effects and tax compliance. In Fiscal studies. ISSN 0143-5671, 2017, vol. 38, no. 4, pp. 587-613.
WILLIAMS, Colin C. - HORODNIC, Ioana - CUZA, Alexandru Ioan. Who participates in the undeclared economy in South-Eastern Europe? An evaluation of the marginalization thesis. In White Rose research papers [online]. 2015, pp. 1-23 [cit. 2018-02-20]. Dostupné na: http://eprints.whiterose.ac.uk/89901/
ABRAHAM, Martin - LOREK, Kerstin - RICHTER, Friedemann - WREDE, Matthias. Breaking the norms : when is evading inheritance taxes socially acceptable? In European journal of political economy. ISSN 0176-2680, 2018, vol. 52, pp. 85-102.
RAJGOPAL, Shivaram - WHITE, Roger. Cheating when in the hole: the case of New York City taxis [online]. New York : Columbia business school, 2015, pp. [1-37] [cit. 2018-04-09]. Dostupné na: https://www0.gsb.columbia.edu/mygsb/faculty/research/pubfiles/12961/Rajgopal%20and%20White%20Taxi%2006%2022%202015a.pdf
OLIVOLA, Christopher Y. - SUSSMAN, Abigail B. Taxes and consumer behavior. In The Cambridge handbook of consumer psychology. Cambridge : Cambridge university press, 2015. ISBN 978-110770655-2, pp. 564-588.
NEMEC, Juraj. Public administration reforms in Slovakia : limited outcomes (Why?). In Nispacee journal of public administration and policy. ISSN 1337-9038, 2018, vol. 11, no. 1, pp. 115-134
IMMORDINO, Giovanni - RUSSO, Francesco Flaviano. Fighting tax evasion by discouraging the use of cash? In Fiscal studies. ISSN 0143-5671, 2018, vol. 39, no. 2, pp. 343-364.
ZÍDKOVÁ, Hana - TEPPEROVÁ, Jana - HELMAN, Karel. EVS data-based analysis of tax evasion : descriptive vs. regression modelling. In Society and economy. ISSN 1588-9726, 2018, vol. 40, no. 1, pp. 89-103.
NEMEC, Juraj - BURAK, Emil. Comparative analysis of the on job training for tax officials in V4 countries. In Teaching public administration. ISSN 0144-7394, 2019, vol. 37, no. 1, pp. 3-11.
RUSSO, Francesco Flaviano. Reporting tax evasion. In Economia politica. ISSN 1120-2890, 2018, vol. 35, no. 3, pp. 917-933.
CASTIGLIONI, Cinzia - LOZZA, Edoardo - BOSIO, Albino Claudio. Lay people representations on the common good and its financial provision. In Sage open. ISSN 2158-2440, 2018, vol. 8, no. 4, pp. 1-16.
IMMORDINO, Giovanni - RUSSO, Francesco Flaviano. Cashless payments and tax evasion. In European journal of political economy. ISSN 0176-2680, 2018, vol. 55, pp. 36-43.
BRUNO, Randolph Luca. Tax enforcement, tax compliance and tax morale in transition economies : a theoretical model. In European journal of political economy. ISSN 0176-2680, 2019, vol. 56, pp. 193-211.
CHAN, Eugene Y. Exposure to national flags reduces tax evasion : evidence from the United States, Australia and Britain. In European journal of social psychology. ISSN 0046-2772, 2019, vol. 49, no. 2, pp. 300-312.
NEMEC, Juraj. Public administration characteristics and performance in EU28 : Slovakia. Luxembourg : Publications Office of the European Union, 2018. ISBN 978-92-79-90888-0, pp. 887-914.
MARRIOTT, Lisa - SIM, Dalice. Social inequity, taxes and welfare in Australasia. In Accounting, auditing and accountability journal. ISSN 0951-3574, 2019, vol. 32, no. 7, pp. 2004-2030.
KEMME, David M. - PARIKH, Bhavik - STEIGNER, Tanja. Tax morale and international tax evasion. In Journal of world business. ISSN 1090-9516, 2020, vol. 55, no. 3, art. no. 101052, pp. 1-12.
MOCAN, Naci - BIELEN, Samantha - MARNEFFE, Wim. Quality of judicial institutions, crimes, misdemeanors, and dishonesty. In European journal of political economy. ISSN 0176-2680, 2020, vol. 61, art. no. 101815, pp. 1-30.
MUTHEU, Mutinda Celestine - MWANGI, Gatotoh Augustine - NJENGA, Keiyoro Peter. Attitudinal and technological determinants of itax system acceptance : the case of KENYA revenue authority. In International journal of current research [online]. 2019, vol. 11, no. 3, pp. 2259-2262 [cit. 2020-03-02]. ISSN 0975-833X. Dostupné na: http://www.journalcra.com/sites/default/files/issue-pdf/34668.pdf
ÚRADNÍČEK, Vladimír - KUBAŠKA, Peter - KUDLA, Tomaš. Daňové licencie a fi nančné zdravie podniku – politika alebo ekonomika? In Ekonomika a spoločnosť : vedecký časopis Ekonomickej fakulty Univerzity Mate Bela v Banskej Bystrici. ISSN 1335-7069, 2019, roč. 20, č. 2, s. 5-17.
ANTINYAN, Armenak - CORAZZINI, Luca - PAVESI, Filippo. Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence. In Journal of economic behavior and organization. ISSN 0167-2681, 2020, vol. 171, pp. 77-95.
SAEID, Kiani Mohammed. Barriers and solutions of promoting tax culture in Iran's sports. In Journal of education, gealth and sport [online]. 2019, vol. 9, no. 6, pp. 218-229 [cit. 2020-03-18]. ISNN 2391-8306. Dostupné na: http://ojs.ukw.edu.pl/index.php/johs/article/view/7014
CAHYONOWATI, Nur - DARSONO, Darsono. Perkembangan model penelitian kepatuhan pajak. In SIMAK : Jurnal sistem informasi, manajemen dan akuntansi [online]. 2018, vol. 16, no. 1, pp. 1-11 [cit. 2020-03-18]. ISSN 2621-0320. Dostupné na: http://ojs.feb.uajm.ac.id/index.php/simak/article/view/8/6
BURBÖCK, Birgit. Shadow economy and tax morality : is there a difference between genders? In Mednarodno inovativno poslovanje. ISSN 1855-6175, 2019, vol. 11, no. 1, pp. 3-10.
IVANYNA, Maksym - MOURMOURAS, Alex - RANGAZAS, Peter. The macroeconomics of corruption governance and growth introduction. In Macroeconomics of corruption : governance and growth. Berlin : Springer Verlag, 2018. ISBN 978-3-319-68666-0, pp. 1-30.
ARAMPATZI, Efstratia - BURGER, Martinj J. - STAVROPOULOS, Spyridon - VAN OORT, Frank G. Subjective well-being and the 2008 recession in European regions : the moderating role of quality of governance. In International journal of community well-being. ISSN 2524-5295, 2019, vol. 2, pp. 111-133.
ABDUL, Farida - WANG´OMBE, Dvid. Income tax compliance behaviour in Kenya : an application of structural equation modelling. In Research journal of finance and accounting. ISSN 2222-1697, 2018, vol. 9, no. 6, pp. 59-67.
SARAÇOĞLU, Fatih. Yaş - cinsiyet - medeni durum ve eğitim durumunun vergiye karşi tutum üzerine etkilerinin anket sonuçlari çerçevesinde değerlendirilmesi. In KMU İİBF dergisi : sosyal ve ekonomik araştirmalar dergisi [online]. 2008, sayısi 10, 15 aralık 2008, pp. 16-34 [cit. 2020-03-19]. ISSN 2147-7833. Dostupné na: http://dergi.kmu.edu.tr/userfiles/file/aralik2008/16-34.pdf
MACHADO, Thalyson Renan Bitencourt - DE ÁVILA, Lucimar Antônio Cabral - TAVARES, Marcelo. Fatores determinantes para a sonegação fiscal : a percepção de discentes ingressantes e concluintes do curso de Administração de uma instituição. In SemeAD 2014 : 17 seminários em administração [online]. 2014, pp. 1-13 [cit. 2020-03-19]. ISSN 2177-3866. Dostupné na: http://sistema.semead.com.br/17semead/resultado/trabalhosPDF/554.pdf
RISTIĆ, Milica. Possibilities for reducing evasion of indirect taxes in Serbia. In Contemporary approaches in the analysis of economic performances : 48th international scientific conference 2017, Prolom Spa, 11th - 12th October 2017. Niš : University of Niš, Faculty of Economics, 2017. ISBN 978-86-6139-145-3, pp. 209-221.
ŠČERBA, Kamil. Vnímanie daňových únikov v kontexte občianskej zodpovednosti. In Scientia Iuventa 2018 : zborník príspevkov z medzinárodnej doktorandskej konferencie, Banská Bystrica, 19. apríl 2018 [CD-ROM]. Banská Bystrica : Univerzita Mateja Bela, Ekonomická fakulta, 2018. ISBN 978-80-557-1426-4, s. [1-11].
SABAYOVÁ, Mária. Nové prístupy k eliminácii daňových únikov - behaviorálny koncept. In Policajná teória a prax. ISSN 1335-1370, 2017, č. 1, s. 62-74.
HOINARU, Răzvan - BUDA, Daniel - BORLEA, Sorin Nicolae - VĂIDEAN, Viorela Ligia - ACHIM, Monica Violeta. The impact of corruption and shadow economy on the economic and sustainable development. Do they "sand the wheels" or "grease the wheels"? In Sustainability. ISSN 2071-1050, 2020, vol. 12, no. 2, art. no. 481, pp. 1-27.
FRIELING, Margreet. The start of a conversation on the value of New Zealand's social capital : New Zealand treasury discussion paper, no. 18/04. Wellington : New Zealand Treasury, 2018. 35 p. ISBN 978-1-988534-91-6.
ISWAHYUDI, Heru. Economic consequences of tax noncompliance : evidence from Indonesia. In Jurnal BPPK (Badan Pendidikan dan Pelatihan Keuangan) [online]. 2018, vol. 11, no. 2, pp. 49-60 [cit. 2020-03-25]. ISSN 2615-7780. Dostupné na: https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/194/172
NTIAMOAH, Jones Adjei - SARPONG, David - WINFUL, Ernest Christian. Do economic variables still influence tax compliance intentions of self-employed persons in developing economies? Evidence from Ghana. In Journal of accounting and taxation [online]. 2019, vol. 11, no. 9, pp. 155-169 [cit. 2020-03-25]. ISSN 2141-6664. Dostupné na: https://academicjournals.org/journal/JAT/article-full-text-pdf/F88B7C962314
OZILI, Peterson K. Tax evasion and financial instability. In Journal of financial crime. ISSN 1359-0790, 2020, vol. 27, no. 2, pp. 531-539.
MILLAR, Melanie - WHITE, Roger M. - ZHENG, Xin. Substance abuse and workplace fraud : evidence from physicians. In SSRN Electronic Journal [online]. 2019, pp. 1-44 [cit. 2020-04-15]. ISSN 1556-5068. Dostupné na: http://dx.doi.org/10.2139/ssrn.3147938
KIRCHLER, Erich. Strengthening tax compliance by balancing authorities’ power and trustworthiness. In WU International taxation research paperseries [online] Wien : University of Wien, 2019, pp. [1-18][cit. 2020-04-29]. Dostupné na: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3457245##
LOPO MARTINEZ, Antonio - BELLO COELHO, Marcelo Lopes. Moral tributária e o cidadão brasileiro : estudo empírico. In Cadernos EBAPE.BR. ISSN 1679-3951, 2019, vol. 17, no. 3, pp. 607-622.
CHONG, K. Rine - ARUNACHALAM, Murugesh. Determinants of enforced tax compliance : empirical evidence from malaysia. In Advances in taxation. ISSN 1058-7497, 2018, vol. 25, pp. 147-172.
FERREIRA, Anderson A. - FERREIRA, Leandro A. - MIHARA, Antonio - FERREIRA, Fernando F. A stochastic quenched disorder model for interaction of network-master node systems. In Physica A : statistical mechanics and its applications. ISSN 0378-4371, 2020, vol. 556, art. no. 124781, pp. 1-11.
BUCKENMAIER, Johannes - DIMANT, Eugen - MITTONE, Luigi. Effects of institutional history and leniency on collusive corruption and tax evasion. In Journal of economic behavior and organization. ISSN 0167-2681, 2020, vol. 175, pp. 296-313.
LIM, Jae Young - MOON, Kuk Kyoung. Examining the moderation effect of political trust on the linkage between civic morality and support for environmental taxation. In International journal of environmental research and public health. ISSN 1661-7827, 2020, vol. 17, no. 12, art. no. 4476, pp. 1-15.
PEPRAH, Charles - ABDULAI, Ibrahim - AGYEMANG-DUAH, Williams. Compliance with income tax administration among micro, small and medium enterprises in Ghana. In Cogent economics and finance. ISSN 2332-2039, 2020, vol. 8, no. 1, art. no. 1782074, pp. 1-25.
KOGLER, Christoph - KIRCHLER, Erich. Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance. In Ethics and taxation. [S.l.] : Springer, 2019. ISBN 978-981150089-3, pp. 191-205.
NEMEC, Juraj - KUBAK, Matúš - KRAPEK, Milan - HOREHAJOVÁ, Mária. Competition in public procurement in the Czech and Slovak public health care sectors. In Healthcare. ISSN 2227-9032, 2020, vol. 8, no. 3, art. no. 201, pp. 1-14.
MIHOKOVA, Lucia - DRAB, Radovan - KMETOVA, Oľga. Comparison of estimated VAT gap in the Slovak Republic. In Central European conference on finance and economics (CEFE2015), Herľany, 30th September - 01st October 2015. Košice : Technical university of Košice, 2015. ISBN 978-80-553-2467-8, pp. 428-438.
NEMEC, Juraj - NEMEC, Miroslav - BASTEKOVA, Andrea. Corruption in sport : Czech and Slovak footbalL. In Political sciences, law, finance, economics and tourism : international multidisciplinary scientific conferences on social sciences and arts (SGEM 2014), Albena, 01st-10th September 2014. Sofia : STEF92 technology, 2014. Vol. 1. ISBN 978-619-7105-25-4, pp. 67-73.
KRAMAROVA, Katarina - GREGOVA, Elena - CISKO, Stefan. Changes in the corporate tax in Slovakia tax license. In Business and management (Spausdinta) : 8th international scientific conference on business and management, Vilnius, 15th-16th May 2014. ISSN 2029-4441, 2014, art. no. bm.2014.033, pp. 263-271.
PAVLIKOVA, Ludmila - KRALIK, Andrea. The impact of tax evasion on public deficit of countries in V4 region. In CERS 2014 : 5th Central European conference in regional science, Košice, 05th-08th October 2014. Košice : Technical university of Košice, 2015. ISBN 978-80-553-2015-1, pp. 727-734.
MARRIOTT, Lisa. Governing the poor : evidence from New Zealand's tax and welfare systems. In Journal of New Zealand studies. ISSN 1176-306X, 2018, no. 27, pp. 110-129.
BRUNSON, Samuel D. Paying for gun violence. In Minnesota law review. ISSN 0026-5535, 2019, vol. 104, no. 2, pp. 605-657.
ANDRIANI, Luca - LUCA BRUNO, Randolph. Introduction to the special issue on institutions and culture in economic contexts. In Journal of institutional economics. ISSN 1744-1374, 2022, vol. 18, no. 1, pp. 1-14.
ANDRIANI, Luca - BRUNO, Randolph - DOUARIN, Elodie - STEPIEN-BAIG, Paulina. Is tax morale culturally driven? In Journal of institutional economics. ISSN 1744-1374, 2022, vol. 18, no. 1, pp. 67-84.
NAKAGAWA, Satoru. Auto-decolonisation : lifelong education for decolonization. In International journal of lifelong education. ISSN 0260-1370, 2021, vol. 40, no. 4, pp. 359-371.
ACHIM, Monica Violeta - VAIDEAN, Viorela Ligia - BORLEA, Sorin Nicolae - FLORESCU, Decebal Remus. The impact of the development of society on economic and financial crime : case study for European Union member states. In Risks. ISSN 2227-9091, 2021, vol. 9, no. 5, pp. 1-20.
CASTIGLIONI, Cinzia - LOZZA, Edoardo. The economic psychology of tax compliance and charitable giving: a comparative analysis and research agenda. In Ricerche di psicologia. ISSN 0391-6081, 2021, vol. 44, no. 3, pp. 1-50.
SAGAT, Vladimir - KRAPEK, Milan - NEMEC, Juraj. Efficiency of control in regional self-government of the Slovak Republic. In Administratie si management public. ISSN 1583-9583, 2021, no. 37, pp. 6-26.
THI ANH NHU NGUYEN - THI THUY HUONG LUONG. Corruption, shadow economy and economic growth: evidence from emerging and developing Asian economies. In Montenegrin journal of economics. ISSN 1800-5845, 2020, vol. 16, no. 4, pp. 85-94.
YOON, Chanhum - HONG, Baeg Eui. Welfare responsibility, civic morality, and the environmental attitudes in Korea. In Development and society. ISSN 1598-8074, 2018, vol. 47, no. 4, pp. 563-585.
BELMONTE, Alessandro - DELL'ANNO, Roberto - TEOBALDELLI, Désirée. Tax morale, aversion to ethnic diversity, and decentralization. In European journal of political economy. ISSN 0176-2680, 2018, vol. 55, pp. 204-223.
WILLIAMS, Colin C. Entrepreneurship in the informal sector: an institutional perspective. New York : Taylor and Francis, 2017. p. 235. ISBN 978-1-138-92556-4.
MARRIOTT, Lisa - SIM, Dalice. Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime? In Pacific accounting review. ISSN 0114-0582, 2017, vol. 29, no. 4, pp. 573-589.
WILLIAMS, Colin C. - KRASNIQI, Besnik. Evaluating the individual- and country-level variations in tax morale: evidence from 35 Eurasian countries. In Journal of economic studies. ISSN 0144-3585, 2017, vol. 44, no. 5, pp. 816-832.
ELIDA, T. - SUSANTI, B. - RAHARJO, A. The correlation between gender, educational level and income rate level to taxpayers’ compliance. In Interdisciplinary behavior and social sciences : proceedings of the 3rd international congress (ICIBSoS 2014), Bali, 1st-2nd November 2014. Leiden : CRC Press Balkema, 2015. ISBN 978-1-138-02735-0, pp. 323-325.
HALMAN, Loek - SIEBEN, Inge. Public good morality in Europe: an impact of communist rule? In European values studies. ISSN 1568-5926, 2014, vol. 15, pp. 277-309.
FRANK, Björn - KIRCHLER, Erich. Günter schmölders and economic psychology: an introduction. In The psychology of money and public finance. London : Palgrave Macmillan, 2006. ISBN 978-0-230-62511-2. pp. 1-16.
AREGAWI, Hayleslasie Tsegay - PATNAIK, B. C.M. - SATPATHY, Ipseeta. Attitude and perceptions of business profit taxpayer's compliance behavior with moderating effect of financial condition in Tigray, Ethiopia. In SCMS journal of Indian management. ISSN 0973-3167, 2021, vol. 18, no. 2, pp. 78-90.
JAKUBAUSKAITE, Agne - BIKAS, Egidijus. Taxpayers' attitude towards tax avoidance : case of the Lithuania. In 14th economics and finance conference, Lisbon, 28th-29th September 2020. Prague : International institute of social and economic sciences, 2020. ISBN 978-80-7668-002-9, pp. 181-199.
SCHULTZOVA, Anna. Behavioural approaches to tax collection : the case of Slovakia. In European journal of transformation studies. ISSN 2298-0997, 2020, vol. 8, no. 2, pp. 210-221.
CICEK, Serdar - CICEK, Huseyin Guclu - SAHIN-IPEK, Elif Ayse. Behavioral approach to tax compliance process : taxpayer behaviors and typologies. In Sosyoekonomi. ISSN 1305-5577, 2019, vol. 27, no. 39, pp. 223-244.
VAVROVÁ, Katarína - BIKAR, Miloš. Global conditions of the behavioral aspect of tax evasion. In Globalization and its socio-economic consequences : 18th international scientific conference, Rajecké Teplice, 10th-11th October 2018. Žilina : University of Žilina, 2018. ISBN 978-80-8154-249-7, pp. 1911-1918.
NEMEC, Juraj - KRISTOFIK, Peter - BURAK, Emil - CIZMARIK, Pavol - POMPURA, Ladislav. Performance of public sector institutions and economic growth : Slovak tax administration. In Economic growth and economic policy : 10th international conference on European entrepreneurship forum, Prague, 04th November 2016. Pague : Newton books, 2017. ISBN 978-80-87325-10-0, pp. 91-98.
KLASER, Klaudijo - MITTONE, Luigi. Can the rawlsian veil of ignorance foster tax compliance? Evidence from a laboratory experiment. In Journal of economic behavior and organization. ISSN 0167-2681, 2022, vol. 200, pp. 99-113.
ALM, James - GERBRANDS, Peter - KIRCHLER, Erich. Using "responsive regulation" to reduce tax base erosion. In Regulation and governance. ISSN 1748-5983, 2022, vol. 16, no. 3, pp. 738-759.
ÖZSUNGUR, Fahri. Functions of social work on integration of the indigenous population into society. In Indigenous people and nature : insights for social, ecological, and technological sustainability. Amsterdam : Elsevier, 2022. ISBN 978-0-323-91603-5, pp. 199-216.
KHIN, Yu Par - MATSUYAMA, Yusuke - FUJIWARA, Takeo. Association between social capital and COVID-19 preventive behaviors : country-level ecological study. In International journal of disaster risk reduction. ISSN 2212-4209, 2022, vol. 82, art. no. 103335, pp. 1-10.
ANDRIANI, Luca - ASHYROV, Gaygysyz. Corruption and life satisfaction : evidence from a transition survey. In Kyklos. ISSN 0023-5962, 2022, vol. 75, no. 4, pp. 511-535.
DULARIF, Muh - RUSTIARINI, Ni Wayan. Tax compliance and non-deterrence approach : a systematic review. In International journal of sociology and social policy. ISSN 0144-333X, 2022, vol. 42, no. 11/12, pp. 1080-1108.
LIU, Jing - PEIFER, Jared L. A Moral foundations framing approach: retail investors' investment intention in ethical mutual funds. In Business and society. ISSN 0007-6503, 2022, vol. 61, no. 7, pp. 1804-1837.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika 
unrecognised
Number of the records: 1