Concepedia

Tax Ethics

Tax Ethics is a normative framework within ethical accounting that prescribes principles and standards governing the moral obligations and integrity required in tax planning, reporting, and compliance to ensure fairness, transparency, and responsibility toward society and regulatory systems.

171

Publications

9.4K

Citations

242

Authors

159

Institutions

Publications per year

2017–2026

43

Variants

Taxation Ethics

Parents

Publications

171

Do Ethics Matter? Tax Compliance and Morality

James Alm, Benno Torgler · Journal of Business Ethics · 2011 · 598 citations

, , +14

Individual morality and reputation costs as deterrents to tax evasion

James P.P. Gordon · European Economic Review · 1989 · 410 citations

, , +16

Tax Ethics and Taxpayer Attitudes: A Survey

Young-dahl Song, Tinsley E. Yarbrough · Public Administration Review · 1978 · 399 citations

, , +15

The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.

Michael Wenzel · Journal of Applied Psychology · 2002 · 337 citations · Full text

, , +10

Honesty and Evasion in the Tax Compliance Game

Brian Erard, Jonathan S. Feinstein · The RAND Journal of Economics · 1994 · 330 citations

, , +17

1–5 of 171

Authors

242

  1. RW
    Robert W. McGee

    Fayetteville State University, United States

    51 publications · 2.1K citations

    27

    h-index

  2. ED
    Elaine Doyle

    University of Limerick, Ireland

    6 publications · 238 citations

    6

    h-index

  3. BT
    Benno Torgler

    Queensland University of Technology, Australia

    6 publications · 1.2K citations

    6

    h-index

  4. BS
    Barbara Summers

    University of Leeds, United Kingdom

    5 publications · 187 citations

    5

    h-index

  5. SB
    Serkan Benk

    Inonu University, Türkiye

    5 publications · 94 citations

    5

    h-index

1–5 of 242

Institutions

159

  1. Fayetteville State University

    Fayetteville, United States

    25 h-index

    45 publications

    1.7K citations

  2. University of Limerick

    Limerick, Ireland

    6 h-index

    6 publications

    238 citations

  3. Barry University

    Miami, United States

    6 h-index

    6 publications

    444 citations

  4. The Open University

    Milton Keynes, United Kingdom

    5 h-index

    5 publications

    198 citations

  5. Lingnan University

    Tuen Mun, Hong Kong

    5 h-index

    7 publications

    498 citations

  6. University of Leeds

    Leeds, United Kingdom

    5 h-index

    6 publications

    229 citations

  7. Monash University

    Melbourne, Australia

    4 h-index

    4 publications

    344 citations

  8. Inonu University

    Malatya, Türkiye

    4 h-index

    6 publications

    114 citations

1–8 of 159

Venues

  1. SSRN Electronic Journal

    Repository · 45 publications · 1.8K citations

    26

    h-index

  2. Journal of Business Ethics

    15 publications · 1.4K citations

    14

    h-index

  3. Journal of Financial Crime

    5 publications · 239 citations

    5

    h-index

  4. Journal of Economic Psychology

    3 publications · 573 citations

    3

    h-index

  5. Journal of the American Taxation Association

    3 publications · 166 citations

    3

    h-index

1–5