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Shadow economy and tax morality: is there a difference between genders? = Siva ekonomija in davčna moralnost: ali obstaja razlika med spoloma? [Elektronski vir]Burböck, BirgitOne of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax ... compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayers honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 respondents; 315 male and 341 female respondents. No significant difference between male and female was identified for voluntary tax compliance, while a significant difference was found for the enforced tax compliance.Source: Mednarodno inovativno poslovanje [Elektronski vir] = Journal of innovative business and management : strokovno-znanstvena revija za področje poslovanja in poslovnega izobraževanja. - ISSN 1855-6175 (Letn. 11, št. 1, 2019, str. 3-10)Type of material - e-articlePublish date - 2019Language - englishCOBISS.SI-ID - 513081648
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Burböck, Birgit | ![]() |
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