An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity

• Main Author: Pacaldo, Raymond S.
• Format: text
• Language: English
• Published: Animo Repository 2018
• Subjects: Tax administration and procedure > Philippines; Structural equation modeling
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/5570
• Institution: De La Salle University

Tax morale can be determined through economic, political and demographic indicators. As such, this paper investigates the effect of tax enforcement and trust in government moderated by demographic characteristics on the tax morale of firms in the Philippines. Using the data taken from the database o...