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What is Psychological Tax Contract and Compliance about?

The paper develops the concept of a psychological tax contract, which explains tax compliance as a complex interaction between taxpayers and the government, moving beyond traditional deterrence models. It argues that tax morale is influenced by the perceived fairness of the political process and the respectful treatment of taxpayers by tax authorities, suggesting that a combination of incentives and a positive relationship is essential for enhancing compliance. The authors highlight that tax compliance is n

Author

riangadget01

Language

EN