دلایل ممکن برای مقاومت در برابر مالیات در آفریقای جنوبی: مقیاس های سفارشی برای اندازه گیری و برداشت های مقایسه ای با تحقیقات قبلی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|41691||2014||16 صفحه PDF||سفارش دهید||10534 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Public Relations Review, Volume 40, Issue 2, June 2014, Pages 251–266
Tax resistance takes two major forms, namely tax avoidance and tax evasion both of which diminish a government's tax receipts. Limited research on taxpayers’ perceptions has been conducted in South Africa. A study was undertaken in order to determine the perceptions of South African taxpayers about various aspects with regard to taxation. There are no standardised scales to measure taxpayers’ perceptions. The reasons for evading taxes, however, have been explored by both economists and psychologists. This article elaborates on the design of a measurement tool for determining taxpayers’ perceptions taking previous research into account. In addition, this article assesses whether findings from the current research substantiates earlier research. The results of the current study confirmed the majority of findings from past research. The significance of this study is emphasised, in that it builds on previous research, utilising insights from several disciplines and various theoretical perspectives.