Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Search

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

1 results

  • Role of social aversion in the motivations for tax law compliance

  • Karnit Malka Tiv
  • Journal:
    Journal of Institutional Economics / Volume 19 / Issue 5 / October 2023
    Published online by Cambridge University Press:
    03 May 2023, pp. 688-706
    • Article
      • You have access
    • PDF
    • HTML
    • Export citation

  • Discovering individuals' internal motivations for paying taxes is essential to a tax system since the basic assumption of any tax system is that most of the population pays their taxes voluntarily. This article examines the existence of a social aversion towards tax offenders in Israel as well as the variables that affect tax law compliance and increase tax payments. In this respect, the article presents quantitative questionnaire data collected by the author, which is based on a sample of 189 participants from Israel. The study shows that the social response to tax evaders exerts a greater impact on increasing tax law compliance than the fear of punishment per se and clarifies the importance of education for paying taxes.