Determinants of tax morale using structural equation model (SEM)

• Main Authors: Pacaldo, Raymond S., Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2020
• Subjects: Taxation—Moral and ethical aspects—Philippines; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/9531
• Institution: De La Salle University

This paper analyzes the impact of tax enforcement, trust in government, and demographic characteristics on the tax morale of firms in the Philippines. From the database of Business Environment and Enterprise Performance Survey (BEEPS), 864 firms were taken and analyzed using partial least squares on...