عنوان
پدید آورنده
موضوع
رده
HJ2305 .K57 2007eb
HJ2305
.
K57
2007eb
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
0511628234
(Number (ISBN
1107322138
(Number (ISBN
9780511628238
(Number (ISBN
9781107322134
Erroneous ISBN
0521876745
Erroneous ISBN
9780521876742
NATIONAL BIBLIOGRAPHY NUMBER
Number
b781082
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
The economic psychology of tax behaviour /
General Material Designation
[Book]
First Statement of Responsibility
Erich Kirchler.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
New York :
Name of Publisher, Distributor, etc.
Cambridge University Press,
Date of Publication, Distribution, etc.
2007.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (xvii, 243 pages) :
Other Physical Details
illustrations
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 207-232) and index.
CONTENTS NOTE
Text of Note
Tax law, shadow economy and tax non-compliance -- Social representations of taxes -- Tax compliance decisions -- Self-employment and taxpaying -- Interaction between tax authorities and taxpayers -- Cautious conclusions.
0
SUMMARY OR ABSTRACT
Text of Note
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
OTHER EDITION IN ANOTHER MEDIUM
Title
Economic psychology of tax behaviour.
International Standard Book Number
9780521876742
TOPICAL NAME USED AS SUBJECT
Tax evasion-- Psychological aspects.
Taxation-- Psychological aspects.
Taxation.
BUSINESS & ECONOMICS-- International-- Taxation.
Finanzpsychologie.
Tax evasion-- Psychological aspects.
Taxation-- Psychological aspects.
Taxation.
(SUBJECT CATEGORY (Provisional
BUS-- 064020
DEWEY DECIMAL CLASSIFICATION
Number
336
.
2001/9
Edition
22
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HJ2305
Book number
.
K57
2007eb
OTHER CLASS NUMBERS
Class number
83
.
05
System Code
bcl
PERSONAL NAME - PRIMARY RESPONSIBILITY
Kirchler, Erich.
ORIGINATING SOURCE
Date of Transaction
20201206195242.0
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
