منابع فارسی
ابراهیمی کیاسری، ح، الوانی، س. م و معمارزاده، غ. 1402. طراحی الگوی مشارکت شهروندان در خط مشی های نظام آموزشی و پرورشی ایران با رویکرد چندروشی. مطالعات راهبردی سیاستگذاری عمومی، 13(46)، 66-93.
برزگری، م، هراتی، ا ، بهبودی، ر، حاج محمدی، ف و بابائی، ن. 1402. حجم اقتصاد زیرزمینی و فرار مالیاتی در ایران: تحلیلی در چارچوب روش تعادل عمومی پویا، تابع تقاضای پول و شاخص چندگانه- علل چندگانه. پژوهشنامه مالیات، همایش سیاستهای مالی و مالیاتی ایران، 1402، 103-127.
قربانی زاده، و ، معتضدیان، ر، حسین پور، د، و رهبر، ع. 1400. طراحی الگوی مشارکت عمومی در خطمشیگذاری با رویکرد چندروشی. مطالعات راهبردی سیاستگذاری عمومی، 11(39)، 68-92.
موسوی، س.م. و مبارکی، م. 1396. بازنمایی رابطه بین نگرش به دولت و شهروندی اجتماعی فعال. مطالعات راهبردی سیاستگذاری عمومی 7(25)، 157-177.
References
AbdelNabi, M., Wanas, K. and Mansour, S. 2022. “How can tax compliance be incentivized? An experimental examination of voice and empathy”, Review of Economics and Political Science, Vol. 7 No. 2, pp. 87-107.
Agbadi, S. B. 2011. Determinants of Tax Compliance: A Case Study of VAT Flat Rate Scheme Traders in the Accra Metropolis. A Thesis Submitted to the Institute of Distance Learning, Kwame Nkrumah University of Science and Technology, Kumasi, 1–93.
Ahmed, A. & Kedir, S. 2015. Tax Compliance and its Determinant: the Case of Jimma Zone,
Ethiopia. International Journal of Research In Social Sciences, 6(2), 7–21.
Allingham, M. G., & Sandmo, A. 1972. Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338.
Alm, J. 2019. What motivates tax compliance? Journal of Economic Surveys, 33(2), 353–388.
Alm, J., McClelland, G. H. and Schulze, W. D. 1999. Changing the Social Norm of Tax Compliance by Voting. Kyklos, Vol. 52(2): 141–171.
Alm, James; Jackson, Betty R.; McKee, Michael (1993). “Fiscal exchange, collective decision institutions, and tax compliance”. Journal of Economic Behavior & Organization. 22 (3): 285–303.
Andreoni, J., Erard, B., & Feinstein, J. 1998. Tax compliance. The Journal of Economic Literature, 36, 818–860.
Aronmwan, E. J., Imobhio, E., & Izedonmi, F. 2015. Determinants of Ppersonal Income Tax Compliance: Perception of Nigerian Taxpayers. Available at SSRN 2619855, (March), 1–18.
Arzadun, P., Mora-Esquivel, R., Solís, M. 2020. “The effect of knowing how tax money is spent and the distance with tax revenue’s potential beneficiaries on tax compliance”, Revista Academia & Negocios , 6 (1), pp. 71-84.
Assfaw, A.M., Sebhat , W. 2019. “Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia”, Journal of accounting, finance and auditing studies, 2019-01, Vol.5 (1), p.32-58.
Blanthorne, C., & Kaplan, S. 2008. An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society, 33, 684–703.
Bobek, D., Hageman, A. M., & Kelliher, C. F. 2013. Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics, 115, 451–468.
Brooks, A. C. 2007. Who really cares: The surprising truth about compassionate conservatism? -Brown, Daniel J. 1979. “The Case for Tax-Target Plans”. Journal of Education Finance. 5 (2). University of Illinois Press: 215–224.
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. 2016. Tax compliance depends on voice of taxpayers, Journal of Economic Psychology. Journal of Economic Psychology, 56, 141–150.
Cialdini, R., & Trost, M. 1998. Social influence: Social norms, conformity, and compliance. In D. Gilbert, S. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed.). Oxford University Press.
Djawadi, M., Fahr, R. 2013. “The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance”, IZA Discussion Paper No. 7255.
Erard, B., & Feinstein, J. S. 1994. The role of moral sentiments and audit perceptions in tax compliance. Public Finance, 49, 70–89.
Falsetta, D., Schafer, J. K., Tsakumis, G.T. 2024. “How Government Spending Impacts Tax Compliance”. Journal of Business Ethics. 190:513–530.
Falsetta Diana, J. K. S. And G. T. T. 2015. How Government Spending Impacts Tax Compliance. Social Science Research Network, 2, 3–18.
Feld, L. P. and Frey, B. S. 2002. Trust breed’s trust: How taxpayers are treated. Economics
of Governance, Vol. 3(2): 87–99.
Fischer, C. M., Wartick, M., & Mark, M. M. 1992. Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11, 1–46.
Fox, J. O. 2001. If Americans really understood the income tax. Westview Press.
Gerxhani, K. and Wintrobe, R. 2021. “The Palgrave Handbook of Comparative Economics”, Chapter: Understanding Tax Evason: Combining the Public Choice and New Institutionalist Perspectives, 785-810.
Giaccobasso, M., Nathan, B. C., Perez-Truglia, R. and Zentne, A. 2023. “Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending”. NBER Working Paper No. 29789.
Holler, M., Hoelzl, E., Kirchler, E., Leder, S., & Mannetti, L. 2008. Framing of information on the use of public finances, regulatory fit of recipients and tax compliance. Journal of Economic Psychology, 29(4), 597-611
Jackson, B. R., & Milliron, V. C. 1986. Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5, 125–165.
Jayawardane, D., & Low, K. 2016. Taxpayer Attitude and Tax Compliance Decision in Sri Lanka. International Journal of Arts & Commerce, 5(2), 124–135.
Kim, C. K., Evans, J. H., & Moser, D. V. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations and Society, 30, 609–625.
Kirchler, E., Hoelzl, E., & Wahl, I. 2008. Enforced versus voluntary tax compliance: The ‘‘slippery slope’’ framework. Journal of Economic Psychology, 29(2), 210–225.
Kogut, T., & Ritov, I. 2005. The “identified victim” effect: An identified group, or just a single individual? Journal of Behavioral Decision Making, 18(3), 157-167.
Lamberton, C., De Neve, J., & Norton, M. 2018. The power of voice in stimulating morality: Eliciting taxpayer preferences increases tax compliance. Journal of Consumer Psychology, 28(2).
Luttmer, E. F. P., & Singhal, M. 2014. Tax morale. Journal of Economic Perspectives, 28, 149–168.
Modugu, K. P., & Anyaduba, J. O. 2014. Impact of Tax Audit on Tax Compliance in Nigeria. International Journal of Business and Social Science, 5(9), 207–215.
OECD. 2021. Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, Second Edition, OECD Publishing, Paris, https://doi.org/10.1787/18585eb1-en.
Palil, M. R., & Mustapha, A. F. 2011. Factors Affecting Tax Compliance Behaviour in Self-Assessment System, 5(33), 12864–12872.
Paper, C., Gadi, M., & Gadi, M. 2016. Factors Affecting Tax Compliance in Rwanda, A Factors Affecting Tax Compliance in Rwanda an Empirical Analysis, (February), 1–22.
Pommerehne, W. W. and Weck-Hannemann, H. 1996. Tax rates, tax administration and income tax evasion in Switzerland. In: Public Choice, Vol. 88(1): 161–170.
Razak, A. A., & Adafula, C. J. 2013. Evaluating Taxpayers’ Attitude and its Influnce on Tax
Compliance Decisions in Tamale, Ghana, 5(September), 48–57.
Rooney, P., & Frederick, H. K. 2007. Paying for overhead: A study of the impact of foundations’ overhead payment policies on educational and human service organizations.
Sjoberg, F. M., Mellon, J. and Peixoto, T.C., Hemker, J.Z. and Tsai, L. L. 2019. Voice and Punishment: A Global Survey Experiment on Tax Morale. World Bank Policy Research Working Paper No. 8855.
Slemrod, J. 1992. Why people pay taxes: Tax compliance and (enforcement). The University of Michigan Press.
Tadesse, G., & Goitom, A. 2014. Factors Influencing Taxpayers’ Compliance with The Tax System: An Empirical Study In Mekelle City, Ethiopia. Ejournal of Tax Research, 12(2), 433–452.
Tilahun, A., & Yidersal, D. 2014. Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers. Journal of Economics and Sustainable Development, 5(15), 2222–1700.
Torgler, B. 2007. Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing Inc.
Trifan, V., Szentesi, S., Cuc, L, Pantea, M. 2023. “Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study,” SAGE Open, vol. 13(3), pages 21582440231, September.
Vincent, O. 2021. Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria. Cogent Business & Management, 8(1).
Wahl, I., Kastlunger, B., & Kirchler, E. 2010. Trust in authorities and power to enforce tax compliance: An empirical analysis of the slippery slope framework. Law & Policy, 32(4),383–406.
Walsh, K. 2012. Understanding taxpayer behaviour– new opportunities for tax administration. The Economic and Social Review, 43(3, Autumn), 451-475.
Wartick, M. 1994. Legislative justification and the perceived fairness of tax law changes: A referent cognitions theory approach. The Journal of the American Taxation Association, 16(2), 106–123.
Wenzel, M. 2005. Misperceptions of social norms about tax compliance: From theory to intervention. Journal of Economic Psychology, 26, 862–883.
White, R. A., Harrell, A., & Harrison, P. 1993. The impact of income tax withholding on taxpayer compliance: Further empirical evidence. The Journal of the American Taxation Association, 15, 63–78.