Essays on behavioral tax compliance and trust in government

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Tsikas, Stefanos Alexander: Essays on behavioral tax compliance and trust in government. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2019, V, 121 S. DOI: https://doi.org/10.15488/5516

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Sum total of downloads: 156




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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.
License of this version: CC BY 3.0 DE
Document Type: doctoralThesis
Publishing status: publishedVersion
Issue Date: 2019
Appears in Collections:Wirtschaftswissenschaftliche Fakultät
Dissertationen

distribution of downloads over the selected time period:

downloads by country:

pos. country downloads
total perc.
1 image of flag of Germany Germany 81 51.92%
2 image of flag of United States United States 9 5.77%
3 image of flag of Malaysia Malaysia 7 4.49%
4 image of flag of Netherlands Netherlands 6 3.85%
5 image of flag of United Kingdom United Kingdom 6 3.85%
6 image of flag of Canada Canada 6 3.85%
7 image of flag of India India 4 2.56%
8 image of flag of Russian Federation Russian Federation 3 1.92%
9 image of flag of Spain Spain 3 1.92%
10 image of flag of Austria Austria 3 1.92%
    other countries 28 17.95%

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