Details
| Original language | English |
|---|---|
| Qualification | Doctor rerum politicarum |
| Awarding Institution | |
| Supervised by |
|
| Date of Award | 9 Sept 2019 |
| Place of Publication | Hannover |
| Publication status | Published - 2019 |
Abstract
Sustainable Development Goals
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Hannover, 2019. 121 p.
Research output: Thesis › Doctoral thesis
}
TY - BOOK
T1 - Essays on behavioral tax compliance and trust in government
AU - Tsikas, Stefanos Alexander
PY - 2019
Y1 - 2019
N2 - Research on tax compliance has shown that nonpecuniary incentives are very important for explaining tax compliance, and may outweigh the importance of enforcing tax payments with deterring instruments. This thesis seeks to deepen the understanding of why and how taxpayers respond to nonpecuniary incentives to comply with the tax code. In particular, this thesis examines the importance of framing, reputational concerns, and the interplay of trust in authorities and deterrence exerted by the state. The second central research objective in this thesis is to explore the societal determinants and characteristics of trust in government. This dissertations shows that the objective trustworthiness of institutions does not necessarily coincide with the subjective trust people put in them. However, even with lacking accountability and reliability of institutions, this thesis suggests positive direct links between trust in government and countries' economic development.
AB - Research on tax compliance has shown that nonpecuniary incentives are very important for explaining tax compliance, and may outweigh the importance of enforcing tax payments with deterring instruments. This thesis seeks to deepen the understanding of why and how taxpayers respond to nonpecuniary incentives to comply with the tax code. In particular, this thesis examines the importance of framing, reputational concerns, and the interplay of trust in authorities and deterrence exerted by the state. The second central research objective in this thesis is to explore the societal determinants and characteristics of trust in government. This dissertations shows that the objective trustworthiness of institutions does not necessarily coincide with the subjective trust people put in them. However, even with lacking accountability and reliability of institutions, this thesis suggests positive direct links between trust in government and countries' economic development.
U2 - 10.15488/5516
DO - 10.15488/5516
M3 - Doctoral thesis
CY - Hannover
ER -