Concepedia

Tax Payment

Tax Payment is a financial obligation fulfillment mechanism within tax administration whereby a taxpayer transfers a legally determined amount of money to a public authority as a compulsory contribution, distinguished from voluntary payments or penalties by its basis in tax assessment and adherence to statutory liability.

77

Publications

3.8K

Citations

147

Authors

79

Institutions

Publications per year

2017–2026

22

Parents

Children

Publications

77

Why do people pay taxes?

James Alm, Gary H. McClelland, William D. Schulze · Journal of Public Economics · 1992 · 923 citations

, , +10

To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Merima Ali, Odd‐Helge Fjeldstad, Ingrid Hoem Sjursen · World Development · 2014 · 211 citations

, , +10

The Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria

Cristina Bodea, Adrienne LeBas · British Journal of Political Science · 2014 · 200 citations

, , +16

Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis

Gideon Yaniv · National Tax Journal · 1999 · 148 citations

, , +16

Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews

Robert W. McGee · SSRN Electronic Journal · 2000 · 123 citations · Full text

, , +7

1–5 of 77

Authors

147

  1. BS
    Bruno S. Frey

    University of Zurich, Switzerland

    3 publications · 68 citations

    3

    h-index

  2. OF
    Odd‐Helge Fjeldstad

    Chr. Michelsen Institute, Norway

    3 publications · 280 citations

    3

    h-index

  3. AK
    Ann‐Kathrin Koessler

    Osnabrück University, Germany

    3 publications · 68 citations

    3

    h-index

  4. BT
    Benno Torgler

    Queensland University of Technology, Australia

    3 publications · 68 citations

    3

    h-index

  5. LP
    Lars P. Feld

    Walter Eucken Institut, Germany

    2 publications · 57 citations

    2

    h-index

1–5 of 147

Institutions

79

  1. Queensland University of Technology

    Brisbane, Australia

    3 h-index

    6 publications

    136 citations

  2. Osnabrück University

    Osnabrück, Germany

    3 h-index

    3 publications

    68 citations

  3. University of Basel

    Basel, Switzerland

    3 h-index

    3 publications

    68 citations

  4. University of Freiburg

    Freiburg im Breisgau, Germany

    3 h-index

    3 publications

    68 citations

  5. Walter Eucken Institut

    Freiburg im Breisgau, Germany

    3 h-index

    3 publications

    68 citations

  6. Institute for Fiscal Studies

    London, United Kingdom

    2 h-index

    4 publications

    218 citations

  7. Australian National University

    Canberra, Australia

    2 h-index

    3 publications

    106 citations

  8. Chr. Michelsen Institute

    Bergen, Norway

    2 h-index

    5 publications

    709 citations

1–8 of 79

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 215 citations

    8

    h-index

  2. National Tax Journal

    NTJ · 5 publications · 396 citations

    5

    h-index

  3. Public Finance Review

    PFR · 2 publications · 35 citations

    2

    h-index

  4. Journal of Public Economics

    2 publications · 939 citations

    2

    h-index

  5. Journal of the American Taxation Association

    2 publications · 45 citations

    2

    h-index

1–5