Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214573 
Year of Publication: 
2015
Series/Report no.: 
CREMA Working Paper No. 2015-08
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Zürich
Abstract: 
Although tax non-filing and the resulting tax evasion are a challenge to public welfare of developing countries, scholarly knowledge on the subject is minimal. The present paper compares rich self- employed identified as non-filers with a randomized group of tax filers in terms of two bases of perceived tax system legitimacy: knowledge of taxpayers' rights and perceived corruption. The results indicate that both factors relate to tax non-filing and moreover, that perceived service orientation of the tax administration, which reduces citizens' ignorance of tax rights and doubts about authorities' correct behaviour might foster perceived legitimacy and in turn increase tax compliance.
Subjects: 
Wealthy tax non-filers
tax morale
tax compliance
tax knowledge
knowledge of rights
corruption
tax evasion
developing countries
Pakistan
JEL: 
H26
O17
E26
H70
I30
Document Type: 
Working Paper

Files in This Item:
File
Size
432.05 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.