The Role of Machiavellianism, Emotional Manipulation and Moral Foundations in Tax Avoidance

Hossein Esmaeili Komar Olia; Bahman Banimahd; Sina Kheradyar

Volume 3, Issue 1 , January 2019, , Pages 53-72

https://doi.org/10.22034/ijf.2019.208496.1088

Abstract
  Tax avoidance is making use of legal loop holes to display an individual's financial situation as if it were lower than what it is in order to decrease the amount of income tax owed. Behavioral economics and taxation literature indicate that psychological factors can provide further insight on accountants' ...  Read More