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: 381




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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 154 40.42%
2 image of flag of United States United States 43 11.29%
3 image of flag of Malaysia Malaysia 20 5.25%
4 image of flag of Indonesia Indonesia 16 4.20%
5 image of flag of Turkey Turkey 13 3.41%
6 image of flag of Philippines Philippines 13 3.41%
7 image of flag of United Kingdom United Kingdom 10 2.62%
8 image of flag of No geo information available No geo information available 9 2.36%
9 image of flag of Netherlands Netherlands 9 2.36%
10 image of flag of China China 9 2.36%
    other countries 85 22.31%

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