Matches in SemOpenAlex for { <https://semopenalex.org/work/W2774941356> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W2774941356 endingPage "215824401774511" @default.
- W2774941356 startingPage "215824401774511" @default.
- W2774941356 abstract "Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good. While the advanced countries have done a better job of mobilizing tax as a resource for societal development, developing countries have performed poorly. A large number of high-income earners in developing countries avoid the tax system thus hampering development efforts. Previous studies have alluded to a culture of tax evasion among citizens of developing countries as a key factor influencing noncompliance. However, this study argues that these studies did not reach the best conclusion as their methodology excluded the taxpayers’ narratives. We interviewed self-employed taxpayers in Nigeria’s capital city, Abuja. Results of the analysis revealed taxpayers’ frustration with an opaque tax system, deplorable socioeconomic condition, and nonfunctioning of the tax audit system. We argue that the massive tax noncompliance in developing countries may be better understood as “tax boycott” arising from taxpayers’ frustration with the fiscal social contract of governance. Policy implications of the findings were discussed in the concluding section." @default.
- W2774941356 created "2017-12-22" @default.
- W2774941356 creator A5032326931 @default.
- W2774941356 creator A5035327977 @default.
- W2774941356 creator A5058741032 @default.
- W2774941356 date "2017-10-01" @default.
- W2774941356 modified "2023-10-12" @default.
- W2774941356 title "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria" @default.
- W2774941356 cites W1499825414 @default.
- W2774941356 cites W1600359761 @default.
- W2774941356 cites W162024352 @default.
- W2774941356 cites W1655378989 @default.
- W2774941356 cites W171836679 @default.
- W2774941356 cites W1911638306 @default.
- W2774941356 cites W1972054141 @default.
- W2774941356 cites W1987447883 @default.
- W2774941356 cites W1993918409 @default.
- W2774941356 cites W2009564854 @default.
- W2774941356 cites W2030179095 @default.
- W2774941356 cites W2082244725 @default.
- W2774941356 cites W2088435028 @default.
- W2774941356 cites W2111476164 @default.
- W2774941356 cites W2113348978 @default.
- W2774941356 cites W2170816415 @default.
- W2774941356 cites W2278392207 @default.
- W2774941356 cites W2312491753 @default.
- W2774941356 cites W2603766256 @default.
- W2774941356 cites W3124479357 @default.
- W2774941356 cites W4230395687 @default.
- W2774941356 cites W628943024 @default.
- W2774941356 doi "https://doi.org/10.1177/2158244017745114" @default.
- W2774941356 hasPublicationYear "2017" @default.
- W2774941356 type Work @default.
- W2774941356 sameAs 2774941356 @default.
- W2774941356 citedByCount "11" @default.
- W2774941356 countsByYear W27749413562018 @default.
- W2774941356 countsByYear W27749413562020 @default.
- W2774941356 countsByYear W27749413562021 @default.
- W2774941356 countsByYear W27749413562022 @default.
- W2774941356 countsByYear W27749413562023 @default.
- W2774941356 crossrefType "journal-article" @default.
- W2774941356 hasAuthorship W2774941356A5032326931 @default.
- W2774941356 hasAuthorship W2774941356A5035327977 @default.
- W2774941356 hasAuthorship W2774941356A5058741032 @default.
- W2774941356 hasBestOaLocation W27749413561 @default.
- W2774941356 hasConcept C100001284 @default.
- W2774941356 hasConcept C138885662 @default.
- W2774941356 hasConcept C144133560 @default.
- W2774941356 hasConcept C162324750 @default.
- W2774941356 hasConcept C17744445 @default.
- W2774941356 hasConcept C199539241 @default.
- W2774941356 hasConcept C2778137410 @default.
- W2774941356 hasConcept C41895202 @default.
- W2774941356 hasConcept C50522688 @default.
- W2774941356 hasConcept C51303962 @default.
- W2774941356 hasConcept C54726253 @default.
- W2774941356 hasConcept C64089585 @default.
- W2774941356 hasConcept C83864248 @default.
- W2774941356 hasConcept C94625758 @default.
- W2774941356 hasConceptScore W2774941356C100001284 @default.
- W2774941356 hasConceptScore W2774941356C138885662 @default.
- W2774941356 hasConceptScore W2774941356C144133560 @default.
- W2774941356 hasConceptScore W2774941356C162324750 @default.
- W2774941356 hasConceptScore W2774941356C17744445 @default.
- W2774941356 hasConceptScore W2774941356C199539241 @default.
- W2774941356 hasConceptScore W2774941356C2778137410 @default.
- W2774941356 hasConceptScore W2774941356C41895202 @default.
- W2774941356 hasConceptScore W2774941356C50522688 @default.
- W2774941356 hasConceptScore W2774941356C51303962 @default.
- W2774941356 hasConceptScore W2774941356C54726253 @default.
- W2774941356 hasConceptScore W2774941356C64089585 @default.
- W2774941356 hasConceptScore W2774941356C83864248 @default.
- W2774941356 hasConceptScore W2774941356C94625758 @default.
- W2774941356 hasIssue "4" @default.
- W2774941356 hasLocation W27749413561 @default.
- W2774941356 hasOpenAccess W2774941356 @default.
- W2774941356 hasPrimaryLocation W27749413561 @default.
- W2774941356 hasRelatedWork W1555149523 @default.
- W2774941356 hasRelatedWork W1555176955 @default.
- W2774941356 hasRelatedWork W2005206616 @default.
- W2774941356 hasRelatedWork W2096034399 @default.
- W2774941356 hasRelatedWork W2161523973 @default.
- W2774941356 hasRelatedWork W2163757051 @default.
- W2774941356 hasRelatedWork W2195449569 @default.
- W2774941356 hasRelatedWork W2218141100 @default.
- W2774941356 hasRelatedWork W3121793779 @default.
- W2774941356 hasRelatedWork W3124668217 @default.
- W2774941356 hasVolume "7" @default.
- W2774941356 isParatext "false" @default.
- W2774941356 isRetracted "false" @default.
- W2774941356 magId "2774941356" @default.
- W2774941356 workType "article" @default.