The Social norms and their impact on retributive justice and tax compliance: an international comparative analysis.
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Abstract
The objective of the study was to analyze the scientific evidence that deals with social norms and their impact on retributive justice and tax compliance of taxpayers. Additionally, it was decided to compare the findings of the corresponding analysis from an international perspective. The results indicate that social norms influence positive and statistically significant effect on the behavior and taxpayers in the various countries, in making decisions regarding compliance with their tax obligations and retributive justice for them.
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