Essays on behavioral tax compliance and trust in government

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dc.identifier.uri http://dx.doi.org/10.15488/5516
dc.identifier.uri https://www.repo.uni-hannover.de/handle/123456789/5563
dc.contributor.advisor Blaufus, Kay DE
dc.contributor.advisor Steiner, Susan DE
dc.contributor.author Tsikas, Stefanos Alexander ger
dc.date.accessioned 2019-10-11T07:47:35Z
dc.date.available 2019-10-11T07:47:35Z
dc.date.issued 2019
dc.identifier.citation 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 ger
dc.description.abstract 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. ger
dc.language.iso eng ger
dc.publisher Hannover : Institutionelles Repositorium der Leibniz Universität Hannover
dc.rights CC BY 3.0 DE ger
dc.rights.uri http://creativecommons.org/licenses/by/3.0/de/ ger
dc.subject behavioral tax compliance eng
dc.subject trust in government eng
dc.subject institutions eng
dc.subject Steuerehrlichkeit ger
dc.subject Vertrauen in die Regierung ger
dc.subject Institutionen ger
dc.subject.ddc 330 | Wirtschaft ger
dc.title Essays on behavioral tax compliance and trust in government eng
dc.type doctoralThesis ger
dc.type Text ger
dc.description.version publishedVersion ger
tib.accessRights frei zug�nglich ger


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