Do Higher Tax Rates Encourage/Discourage Tax Compliance?

Journals Menu

Follow SCIRP

	+1 323-425-8868
	customer@scirp.org
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Modern Economy

ISSN Print: 2152-7245
ISSN Online: 2152-7261
www.scirp.org/journal/me
E-mail: me@scirp.org

Google-based Impact Factor: 0.96
Citations

Journals Menu

"Do Higher Tax Rates Encourage/Discourage Tax Compliance?"
written by María Jesús Freire-Serén, Judith Panadés,
published by Modern Economy, Vol.4 No.12, 2013

has been cited by the following article(s):

Google Scholar
CrossRef

[1]	Kepatuhan Pajak Perusahaan Terbuka Modal Asing berdasarkan Laporan Keuangan Wajib Pajak
	Indonesian Treasury Review: Jurnal …, 2024

[2]	Il contributo della cashless society nella lotta all'evasione fiscale: evidenze empiriche dall'Unione europea
	2023

[3]	How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance
	Accounting Horizons, 2023

[4]	Deterrent Factors Influencing Value Added Tax Compliance in Kisumu County, Kenya
	African Tax and Customs Review, 2023

[5]	Effectiveness of taxpayer's education on tax compliance among SMEs in Moshi municipality, Tanzania
	2023

[6]	Determining the criteria affecting tax ethics in Türkiye using the Fuzzy DEMATEL method
	İstanbul İktisat Dergisi, 2023

[7]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers
	Communications in Nonlinear …, 2023

[8]	Distributional effects of urban transport policies to discourage car use: A literature review
	2023

[9]	Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana
	Kyeremeh… - Arab Gulf Journal of …, 2023

[10]	Maximizing The Indonesian's Tax Revenue From Micro, Small, and Medium Enterprises (MSMES) SEctor
	Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi, 2022

[11]	Factors Affecting Turnover Tax Compliance Among Micro Small and Medium Enterprises in Roysambu, Nairobi
	African Tax and Customs Review, 2022

[12]	The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective
	Accounting Forum, 2022

[13]	FACTOR INFLUENCE OF INCOME TAX EVASION IN KLANG VALLEY, MALAYSIA.
	International Journal of …, 2022

[14]	Determinants of tax compliance among residential income earners in Embakasi South Sub-County, Nairobi, Kenya
	2022

[15]	Social norms and evolutionary tax compliance
	2021

[16]	THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN
	2021

[17]	Tax Rate and Tax Compliance: The Africa Experience
	2021

[18]	SALES TAX COMPLIANCE BEHAVIOUR AMONG SMALL AND MEDIUM MANUFACTURERS IN MALAYSIA
	THESIS, 2021

[19]	DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR AMONG YEMENI SMEs: THE MODERATING EFFECT OF REMOVAL OF GOVERNMENT SUBSIDIES
	2021

[20]	The effectiveness of electronic fiscal devices in ensuring tax compliance among small business owners of Arusha-Tanzania.
	2020

[21]	Effect of tax administration on compliance among small and medium sized enterprises in Kiambu County
	2020

[22]	axpayerʼs Behavior in the Changing ax Policy
	International ournal of …, 2020

[23]	Stability of Italian finances in international comparison
	THESIS, 2020

[24]	Corruption in a Tax Game
	2020

[25]	Corporate taxation in Portugal: a study on the perception of the impact of autonomous taxation
	2020

[26]	Precipitants of tax evasion in the Informal Sector in Zimbabwe: A case study of Bulawayo Metropolitan Province.
	2020

[27]	Corruption and tax noncompliance variables: An empirical investigation from Yemen
	2020

[28]	The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance
	2020

[29]	The Moderating Effect of Corruption on Deterrent and Socio-Psychological Factors for Tax Compliance: A Conceptual Model for Small and Medium Enterprises …
	2020

[30]	Toward a Comprehensive Tax Reform for Italy
	2020

[31]	Precipitants of tax evasion in the informal sector in Zimbabwe: A case study of Bulawayo Metropolitan Province
	… Journal of Management Studies and Social …, 2020

[32]	A behavioral model of evolutionary dynamics and optimal regulation of tax evasion
	2019

[33]	Determinants of Tax Evasion in Addis Ababa City Administration: The Case of Bole Sub City Category “A” Taxpayers
	2019

[34]	The Autonomous Taxation of Corporate Expenses in Portugal
	2019

[35]	Medicare and Medicaid Regulations' Financial Effects on Home Health Agencies' Performance
	2019

[36]	Personal Tax Compliance in Nepal: A Case Study of Kathmandu Valley
	2019

[37]	The Autonomous Taxation of Corporate Expenses in Portugal: Empirical evidence of the Portuguese chartered accountants' perceptions of corporate taxation
	2019

[38]	Factors influencing monthly rental income tax compliance from residential property owners in Nairobi south district.
	2019

[39]	Factors affecting remittance of direct taxes among small and medium enterprises in Kisumu County.
	2019

[40]	Factors influencing residential monthly rental income tax compliance in Kenya: a case of Lolwe Estate, Kisumu County, Kenya
	2019

[41]	The effects of social influence factors on income tax evasion among the palestinian SMEs
	Jabbar, F Abuamria, 2019

[42]	THE INFLUENCE OF TAX FAIRNESS DIMENSION ON TAX COMPLIANCE: EVIDENCE FROM YEMEN
	THESIS, 2019

[43]	Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor.
	Global Business & …, 2018

[44]	税務査察と不正申告の動態について
	2018

[45]	The effects of non-compliance to taxation and statutory regulations on company financial performance
	2018

[46]	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
	2018

[47]	PERSONNALITY ATTRIBUTES AND TAX MORALE AS PREDICTORS OF WILLINGNESS TO PAY TAX: A STUDY OF TAX PAYERS, OGUN STATE NIGERIA
	2018

[48]	Determinants of sales tax compliance among Jordanian SMEs: the moderating effect of public governance
	2018

[49]	Perspectives on Cognitive Modeling of Adaptive Behavior
	2018

[50]	PERSONNALITY ATTRIBUTES AND TAX MORALE AS PREDICTORS OF WILLINGNESS TO PAY TAX: A STUDY OF TAX PAYERS, OGUN STATE NIGERIA.
	2018

[51]	Evolutionary tax evasion and optimal regulation
	2018

[52]	The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate
	2018

[53]	Tax Evasion Determinants in Banadir Region, Somalia
	2018

[54]	Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor
	2018

[55]	LITERATURE REVIEW ON THE IMPACT OF TAX KNOWLEDGE ON TAX COMPLIANCE AMONG SMALL MEDIUM ENTERPRISES IN A DEVELOPING …
	2018

[56]	The effects of deterrence factors on income tax evasion among Palestinian SMEs
	2018

[57]	Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country
	2018

[58]	Rental Taxation: Curbing Non-compliance and Improving Administration
	2018

[59]	Tax evasion determinants in Somalia
	2018

[60]	Personality attributes and tax moral as predictors of willingness to pay tax: a study of taxpayers, Ogun State, Nigeria
	Afr J Psychol Study Soc …, 2018

[61]	Influence of Government Spending on Tax Compliance in the Informal Sector in Kenya: Survey of Nyeri Town
	Scholars Bulletin, 2017

[62]	Tax evasion, intrinsic motivation, and the evolutionary effects of tax reforms
	SSRN, 2017

[63]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration
	Review of International Economics, 2017

[64]	Corruption and tax non-compliance model: an investigation on individual taxpayers in Yemen
	2017

[65]	Tax evasion tax administration and the impact of growth: tax enforcement as regulatory failture in a high tax rates high tax evasion and low-growth economic …
	2017

[66]	Determinants of tax non-compliance behaviour of Yemeni SMEs: a moderating role of Islamic religious perspective
	2017

[67]	Tax evasion tax administration and the impact of growth: tax enforcement as regulatory failture in a high tax rates high tax evasion and low-growth …
	2017

[68]	Tax knowledge and tax compliance determinants: evidence of value added tax (VAT) in Thailand
	2016

[69]	DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR OF SMEs IN NIGERIA: THE MODERATING ROLE OF PERCEIVED SERVICE ORIENTATION AND …
	2016

[70]	Determinants of tax compliance behaviour of SMEs in Nigeria: the moderating role of perceived service orientation and perceived corruption
	2016

[71]	Does perceived corruption moderate the relationship between economic factors and tax compliance? A proposed framework for Nigerian small and medium …
	2016

[72]	The determinants of tax evasion in Gomba state Nigeria
	2016

[73]	A Study about Economic Factors Influencing Taxpayers' Noncompliance Behaviors in Kuala Lumpur, Malaysia
	2016

[74]	Does Perceived Corruption Moderate the Relationship Between Economic Factors and Tax Compliance? A Proposed Framework for Nigerian Small and Medium …
	2016

[75]	The Determinants of Tax Evasion in Gombe State Nigeria
	International Journal of Economics and Financial Issues, 2016

[76]	Problematic response margins in the estimation of the elasticity of taxable income
	2016

[77]	Tax evasion, intrinsic motivation, and the evolutionary effect of a flat rate
	2016

[78]	The Effect of Tax Rates on Fiscal Evasion and Avoidance
	European Journal of Sustainable Development, 2016

[79]	A Study about Economic Factors Influencing Taxpayers' Noncompliance Behaviors in Kuala Lumpur, Malaysia.
	Imperial Journal of Interdisciplinary Research (IJIR）, 2016

[80]	Tax evasion and confidence in institutions: A theoretical model
	SSRN, 2015

[81]	EXAMINING THE INFLUENCE OF TAX FAIRNESS ON TAX COMPLIANCE IN LIBYA
	2015

[82]	DETERMINANTS OF TAX EVASION: EVIDENCE FROM LIBYA
	2015

[83]	A Model for Tax Evasion with Some Realistic Properties
	arXiv preprint arXiv:1508.02476, 2015

[84]	Influence of Tax Rates on Tax Compliance in The Informal sector in Kenya: Survey of Nyeri Town
	Scholars Bulletin ISSN 2412-9771 (Print), 2015

[85]	The Effects of Taxation on the Reported Proportion of Illegal Income
	2015

[86]	Settima Giornata della ricerca (25-26 febbraio 2015)
	NULL 2015

[87]	Tax evasion determinants: Evidence from Nigeria
	2015

[88]	TAX RATE AND TAX COMPLIANCE IN AFRICA
	European Journal of Accounting Auditing and Finance Research, 2014

[89]	The underground economy in the USA: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008
	PSL Quarterly Review, 2014

[90]	DETERMINANTS OF TAX COMPLIANCE AMONG SMES IN LAGOS STATE

[1]	The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective Accounting Forum, 2024 DOI:10.1080/01559982.2022.2092813

[2]	How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance Accounting Horizons, 2023 DOI:10.2308/HORIZONS-2021-069

[3]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers Communications in Nonlinear Science and Numerical Simulation, 2023 DOI:10.1016/j.cnsns.2022.106945

[4]	Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana Arab Gulf Journal of Scientific Research, 2023 DOI:10.1108/AGJSR-03-2023-0133

[5]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers Communications in Nonlinear Science and Numerical Simulation, 2023 DOI:10.1016/j.cnsns.2022.106945

[6]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2023 DOI:10.1515/ael-2019-0023

[7]	How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance Accounting Horizons, 2023 DOI:10.2308/HORIZONS-2021-069

[8]	The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective Accounting Forum, 2022 DOI:10.1080/01559982.2022.2092813

[9]	THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN International Journal of Banking and Finance, 2021 DOI:10.32890/ijbf2021.16.2.2

[10]	Social norms and evolutionary tax compliance The Manchester School, 2021 DOI:10.1111/manc.12368

[11]	Social norms and evolutionary tax compliance The Manchester School, 2021 DOI:10.1111/manc.12368

[12]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[13]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[14]	A behavioral model of evolutionary dynamics and optimal regulation of tax evasion Structural Change and Economic Dynamics, 2019 DOI:10.1016/j.strueco.2019.05.004

[15]	Problematic response margins in the estimation of the elasticity of taxable income International Tax and Public Finance, 2019 DOI:10.1007/s10797-019-09576-3

[16]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[17]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration Review of International Economics, 2018 DOI:10.1111/roie.12318

[18]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration Review of International Economics, 2017 DOI:10.1111/roie.12318

[19]	Tax Evasion and Confidence in Institutions: A Theoretical Model SSRN Electronic Journal, 2015 DOI:10.2139/ssrn.2560428

[20]	The Underground Economy in the U.S.A.: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors) on Aggregate Tax Evasion 1975-2008 SSRN Electronic Journal , 2014 DOI:10.2139/ssrn.3136981

Follow SCIRP

	+1 323-425-8868
	customer@scirp.org
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Modern Economy

Modern Economy

Journals Menu

Home

About SCIRP

Service

Policies