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Browsing Accounting & Finance by Author "Summers, Barbara"

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Browsing Accounting & Finance by Author "Summers, Barbara"

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  • Frecknall-Hughes, Jane; Moizer, Peter; Doyle, Elaine; Summers, Barbara (Springer, 2016)
    As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners work, most typically deontology and ...
  • Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; Kogler, Christoph; Kirchler, Erich; Hoelzl, Erik; Weiss, Avi; Torgler, Benno; Fooken, Jonas; Fuller, Joanne; Schaffner, Markus; Banuri, Sheheryar; Hassanein, Medhat; Alarcón García, Gloria; Aldemir, Ceyhan; Apostol, Oana; Bank Weinberg, Diana; Batrancea, Ioan; Belianin, Alexis; Bello Gómez, Felipe de Jesús; Briguglio, Marie; Dermol, Valerij; Doyle, Elaine; Gcabo, Rebone; Gong, Binglin; Ennya, Sara; Essel-Anderson, Anthony; Frecknall-Hughes, Jane; Hasanain, Ali; Hizen, Yoichi; Huber, Odilo; Kaplanoglou, Georgia; Kudła, Janusz; Lemoine, Jérémy E.; Leurcharusmee, Supanika; Matthiasson, Thorolfur; Mehta, Sanjeev; Min, Sejin; Naufal, George; Niskanen, Mervi; Nordblom, Katarina; Öztürk, Engin Bağ ı ş; Pacheco, Luis; Pántya, József; Rapanos, Vassilis; Roland-Lévy, Christine; Roux-Cesar, Ana Maria; Salamzadeh, Aidin; Savadori, Lucia; Schei, Vidar; Sharma, Manoj; Summers, Barbara; Suriya, Komsan; Tran, Quoc; Villegas-Palacio, Clara; Visser, Martine; Xia, Chun; Yi, Sunghwan; Zukauskas, Sarunas (Elsevier, 2019)
    The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from ...

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