Full Text of Paper
- Source Type: Journal
- Document Type: Essay
- Document Language: Slovak
- Published on: 31. 3. 2018
- File Format: PDF
- File Size: 698 kB
In: Societas et iurisprudentia • 2018 • Volume 6 • Issue 1 • Pages 173-185 • ISSN 1339-5467
Abstract: Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present. In addition, it is also important how these strategies are notified to the taxpayers. The following paper presents a brief overview of literature on the impact on the taxpayers’ behaviour. The author also investigates and evaluates in it the results of the survey of the pilot questionnaire for direct survey carried out within the framework of the research No. 164 at the Academy of the Police Force in Bratislava on the topic “voluntary tax compliance”.
Key Words: Tax; Approach; Deterrence; Social Dilemma; Social Norm; Personal Standard; Reliance; Economic Factors; Equity; the Slovak Republic.
SABAYOVÁ, M. K otázkam „voluntary tax compliance“. Societas et iurisprudentia [online]. 2018, vol. 6, no. 1, pp. 173-185 [cit. 2020-01-01]. ISSN 1339-5467. Available at: http://sei.iuridica.truni.sk/international-scientific-journal/archive/issue-2018-01/on-the-issues-of-voluntary-tax-compliance/.