The concerns for taxation and the implications of tax compliance behaviour on society development are very old. Tax is the return due to society on its investments: the roads, educated workforces, courts and so on. If the taxpayers avoid or evade tax, they are free-riding off benefits provided by others. To fully understand differences in compliance behaviour across cultures one needs to understand differences in tax administration and citizen attitudes toward governments. Tax compliance as a form of social responsibility, is a complex behavioural issue and its investigation requires the use of a variety of methods and data sources. It is essential to move away from viewing tax compliance merely from a legal perspective, but from an ethical and moral perspective. To better understand the voluntary compliance, we tried to identify a number of factors who which influences the decision to pay taxes. Thus, we attempt to offer a broader view on the influence of tax morale on compliance behaviour, because the tax morale might have to do with the high degrees of tax compliance registered around the world.
CITATION STYLE
Mitu, N. E. (2020). Voluntary Tax Compliances as a Form of Social Responsibility: Factors of Influences. In CSR, Sustainability, Ethics and Governance (pp. 223–242). Springer Nature. https://doi.org/10.1007/978-3-030-39229-1_14
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