当前位置: X-MOL 学术Journal of Developmental Entrepreneurship › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
TAX MORALE AND SOCIAL BUSINESS IN MEXICO
Journal of Developmental Entrepreneurship ( IF 1.3 ) Pub Date : 2020-06-11 , DOI: 10.1142/s1084946720500119
ROBERTO FUENTES-CONTRERAS 1 , ALEJANDRO MUNGARAY-LAGARDA 1 , MARTIN RAMIREZ-URQUIDY 1
Affiliation  

This research presents empirical results about the importance of tax morale in the probability of tax compliance in social businesses. It highlights the relevance of increasing the intrinsic value to the social business owner on paying taxes, instead of the traditional approach of increasing punishment, to reduce non-compliance. The paper suggests changing the focus question from “Why don’t they pay taxes?” to “Why, despite the low probability of being punished for not paying taxes, do some social business owners comply with their tax contribution?”. The main results of the research point out that factors such as public expenditure in economic development increases the probability of tax compliance in social businesses, whereas public expenditure in social programs decreases this probability.

中文翻译:

墨西哥的税收士气和社会企业

本研究提供了关于税收士气对社会企业税收遵从概率的重要性的实证结果。它强调了增加纳税对社会企业主的内在价值的相关性,而不是增加惩罚的传统方法,以减少违规行为。该论文建议将焦点问题从“他们为什么不纳税?” “为什么,尽管因不纳税而受到惩罚的可能性很小,但一些社会企业主会遵守他们的税收贡献?”。研究的主要结果指出,经济发展中的公共支出等因素增加了社会企业纳税遵从的可能性,而社会项目中的公共支出降低了这种可能性。
更新日期:2020-06-11
down
wechat
bug