文章基本信息

标题：Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion
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作者：Yenni Mangoting ; Yenni Mangoting ; Eko Ganis Sukoharsono 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：966-971
DOI：10.1016/j.sbspro.2015.11.128
语种：English
出版社：Elsevier
摘要：AbstractThe objective of this study is to develop a tax compliance from social contract perspective as mitigation to tax evasion. It is argue that the social contract is an agreement between people and state. The state create prosperity together and as a consequence the country requires a commitment from people through tax payments. The study uses a qualitative interpretative approach. This study results indicate that model of tax compliance can be develop through the perspective of social contract theory based on the freedom, common interests and reciprocity.
关键词：social contract;principle of freedom;principle of common interest;principle of reciprocity.