Determinants of tax morale using structural equation model (SEM)

• المؤلفون الرئيسيون: Pacaldo, Raymond S., Ferrer, Rodiel C.
• التنسيق: text
• منشور في: Animo Repository 2020
• الموضوعات: Taxation—Moral and ethical aspects—Philippines; Taxation
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/faculty_research/9531
• المؤسسة: De La Salle University

This paper analyzes the impact of tax enforcement, trust in government, and demographic characteristics on the tax morale of firms in the Philippines. From the database of Business Environment and Enterprise Performance Survey (BEEPS), 864 firms were taken and analyzed using partial least squares on...