Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/214573 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2015-08
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Zürich
Zusammenfassung: 
Although tax non-filing and the resulting tax evasion are a challenge to public welfare of developing countries, scholarly knowledge on the subject is minimal. The present paper compares rich self- employed identified as non-filers with a randomized group of tax filers in terms of two bases of perceived tax system legitimacy: knowledge of taxpayers' rights and perceived corruption. The results indicate that both factors relate to tax non-filing and moreover, that perceived service orientation of the tax administration, which reduces citizens' ignorance of tax rights and doubts about authorities' correct behaviour might foster perceived legitimacy and in turn increase tax compliance.
Schlagwörter: 
Wealthy tax non-filers
tax morale
tax compliance
tax knowledge
knowledge of rights
corruption
tax evasion
developing countries
Pakistan
JEL: 
H26
O17
E26
H70
I30
Dokumentart: 
Working Paper

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