HIGHLIGHTS
- who: Guiping Li from the Ningbo University, China have published the research work: Deterrence or conformity?u2014An analysis of digital economy taxpayer compliance behavior based on prospect theory, in the Journal: (JOURNAL) of November/22,/2021
- what: The authors develop a prospect theory model on tax compliance. Besides, a more important creative contribution is that the authors propose to determine the reference point based on a taxpayer`s perceived compliance level (referring to the known average compliance level of other taxpayers), so that the authors can inspect what`s the impact of other taxpayers` behaviors . . .
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