{"id":"https://openalex.org/W2587729142","doi":null,"title":"TAX MORALE AND TAX EVASION: THEORETICAL INSIGHTS","display_name":"TAX MORALE AND TAX EVASION: THEORETICAL INSIGHTS","publication_year":2016,"publication_date":"2016-06-01","ids":{"openalex":"https://openalex.org/W2587729142","mag":"2587729142"},"language":"lt","primary_location":{"id":"pmh:oai:ojs.mruni.eu:article/5703","doi":null,"is_oa":true,"landing_page_url":"https://ojs.mruni.eu/ojs/vsvt/article/view/5703","pdf_url":"https://ojs.mruni.eu/ojs/vsvt/article/download/5703/4886","source":{"id":"https://openalex.org/S4306525021","display_name":"Visuomenes saugumas ir viesoji tvarka/Visuomen\u0117s saugumas ir vie\u0161oji tvarka","issn_l":"2029-1701","issn":["2029-1701","2335-2035"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319789","host_organization_name":"Mykolas Romeris University","host_organization_lineage":["https://openalex.org/P4310319789"],"host_organization_lineage_names":["Mykolas Romeris University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2029-1701","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.mruni.eu/ojs/vsvt/article/download/5703/4886","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024277765","display_name":"\u041b\u0430\u0440\u0438\u0441\u0430 \u0413\u0440\u0438\u0433\u043e\u0440\u0456\u0432\u043d\u0430 \u041a\u0430\u043f\u0440\u0430\u043d\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0001-6014-9999","observed_orcids":["https://orcid.org/0000-0001-6014-9999"]},"institutions":[{"id":"https://openalex.org/I4210091118","display_name":"Pryazovskyi State Technical University","ror":"https://ror.org/00e7n9517","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210091118"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041b\u0430\u0440\u0438\u0441\u0430 \u0413\u0440\u0438\u0433\u043e\u0440\u0456\u0432\u043d\u0430 \u041a\u0430\u043f\u0440\u0430\u043d\u043e\u0432\u0430","raw_affiliation_strings":["Pryazovskyi State Technical University"],"raw_orcid":"https://orcid.org/0000-0001-6014-9999","affiliations":[{"raw_affiliation_string":"Pryazovskyi State Technical University","institution_ids":["https://openalex.org/I4210091118"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042102321","display_name":"Andrius Stankevi\u010dius","orcid":"https://orcid.org/0000-0002-2528-0497","observed_orcids":["https://orcid.org/0000-0002-2528-0497"]},"institutions":[{"id":"https://openalex.org/I146583814","display_name":"Mykolas Romeris University","ror":"https://ror.org/0052k0e03","country_code":"LT","type":"education","lineage":["https://openalex.org/I146583814"]}],"countries":["LT"],"is_corresponding":false,"raw_author_name":"Andrius Stankevi\u010dius","raw_affiliation_strings":["Mykolas Romeris university"],"raw_orcid":"https://orcid.org/0000-0002-2528-0497","affiliations":[{"raw_affiliation_string":"Mykolas Romeris university","institution_ids":["https://openalex.org/I146583814"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014565297","display_name":"\u017daneta Simanavi\u010dien\u0117","orcid":"https://orcid.org/0000-0001-6008-2405","observed_orcids":["https://orcid.org/0000-0001-6008-2405"]},"institutions":[{"id":"https://openalex.org/I146583814","display_name":"Mykolas Romeris University","ror":"https://ror.org/0052k0e03","country_code":"LT","type":"education","lineage":["https://openalex.org/I146583814"]}],"countries":["LT"],"is_corresponding":false,"raw_author_name":"\u017daneta Simanavi\u010dien\u0117","raw_affiliation_strings":["Mykolas Romeris university"],"raw_orcid":"https://orcid.org/0000-0001-6008-2405","affiliations":[{"raw_affiliation_string":"Mykolas Romeris university","institution_ids":["https://openalex.org/I146583814"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028278070","display_name":"Asta Luk\u0161ait\u0117","orcid":"https://orcid.org/0000-0001-9883-4705","observed_orcids":["https://orcid.org/0000-0001-9883-4705"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Asta Luk\u0161ait\u0117","raw_affiliation_strings":["UAB Mitris Group"],"raw_orcid":"https://orcid.org/0000-0001-9883-4705","affiliations":[{"raw_affiliation_string":"UAB Mitris Group","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5331,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.7673868,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":"16","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":1.0},{"id":"https://openalex.org/keywords/tax-morale","display_name":"tax morale","score":0.9380000233650208},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.9150000214576721},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.8259999752044678},{"id":"https://openalex.org/keywords/social-norm-violations","display_name":"social norms violation","score":0.8600000143051147},{"id":"https://openalex.org/keywords/tax-evasion-prevention","display_name":"tax evasion prevention","score":0.7710000276565552},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.8349999785423279},{"id":"https://openalex.org/keywords/illegal-acts","display_name":"unlawful acts","score":0.46799999475479126}],"concepts":[{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.6299106478691101},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5897112488746643},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5574225187301636},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5357602834701538},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.5119086503982544},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.47246313095092773},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.47162914276123047},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.45926156640052795},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.4304865598678589},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.42614108324050903},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.41912731528282166},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.41238248348236084},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.06154453754425049},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs.mruni.eu:article/5703","doi":null,"is_oa":true,"landing_page_url":"https://ojs.mruni.eu/ojs/vsvt/article/view/5703","pdf_url":"https://ojs.mruni.eu/ojs/vsvt/article/download/5703/4886","source":{"id":"https://openalex.org/S4306525021","display_name":"Visuomenes saugumas ir viesoji tvarka/Visuomen\u0117s saugumas ir vie\u0161oji tvarka","issn_l":"2029-1701","issn":["2029-1701","2335-2035"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319789","host_organization_name":"Mykolas Romeris University","host_organization_lineage":["https://openalex.org/P4310319789"],"host_organization_lineage_names":["Mykolas Romeris University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2029-1701","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2587729142","doi":null,"is_oa":true,"landing_page_url":"http://eir.pstu.edu/handle/123456789/9309","pdf_url":null,"source":{"id":"https://openalex.org/S4306525021","display_name":"Visuomenes saugumas ir viesoji tvarka/Visuomen\u0117s saugumas ir vie\u0161oji tvarka","issn_l":"2029-1701","issn":["2029-1701","2335-2035"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319789","host_organization_name":"Mykolas Romeris University","host_organization_lineage":["https://openalex.org/P4310319789"],"host_organization_lineage_names":["Mykolas Romeris University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Visuomenes saugumas ir viesoji tvarka/Visuomene\u0307s saugumas ir vies\u030coji tvarka","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.mruni.eu:article/5703","doi":null,"is_oa":true,"landing_page_url":"https://ojs.mruni.eu/ojs/vsvt/article/view/5703","pdf_url":"https://ojs.mruni.eu/ojs/vsvt/article/download/5703/4886","source":{"id":"https://openalex.org/S4306525021","display_name":"Visuomenes saugumas ir viesoji tvarka/Visuomen\u0117s saugumas ir vie\u0161oji tvarka","issn_l":"2029-1701","issn":["2029-1701","2335-2035"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319789","host_organization_name":"Mykolas Romeris University","host_organization_lineage":["https://openalex.org/P4310319789"],"host_organization_lineage_names":["Mykolas Romeris University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2029-1701","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2587729142.pdf","grobid_xml":"https://content.openalex.org/works/W2587729142.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4406769239","https://openalex.org/W1942065228","https://openalex.org/W297268105","https://openalex.org/W7030498487","https://openalex.org/W642755423","https://openalex.org/W4408374425","https://openalex.org/W7031660781","https://openalex.org/W6885014528","https://openalex.org/W3167115144","https://openalex.org/W2195429121"],"abstract_inverted_index":{"Tax":[0,85],"evasion":[1,33,86,113,135,160],"is":[2,75],"an":[3],"important":[4],"socialeconomic":[5,55],"problem":[6],"in":[7,37,72,78,92,140,151],"all":[8],"societies":[9],"of":[10,14,17,45,50,66,81,89,102,111,120,126,158],"the":[11,15,21,42,64,109,117,141,167],"world,":[12],"regardless":[13],"type":[16],"tax":[18,29,32,52,112,121,134,159,169],"system":[19],"or":[20,31,69],"country's":[22],"economic":[23,83],"development":[24],"level,":[25],"therefore":[26],"deception":[27],"using":[28],"incentives":[30],"should":[34,131],"be":[35,60,132,137],"analyzed":[36],"a":[38,93,124],"wider":[39],"context,":[40],"as":[41,123],"key":[43],"aspect":[44],"shadow":[46,67],"economy.":[47],"The":[48,104],"question":[49],"what":[51,115],"and":[53,96,99,161],"other":[54],"factor":[56],"changes":[57],"need":[58],"to":[59,62,165],"made":[61],"reduce":[63],"scope":[65],"economy":[68],"people's":[70],"involvement":[71],"illegal":[73],"activities":[74],"particularly":[76],"relevant":[77],"current":[79],"situation":[80],"global":[82],"growth.":[84],"are":[87],"violation":[88],"social":[90,127,152],"norms":[91,128],"wide":[94],"context":[95],"include":[97],"inner":[98,118],"outer":[100],"sides":[101],"infringement.":[103],"authors":[105],"provide":[106],"theoretical":[107],"analysis":[108],"characteristics":[110],"subject,":[114],"constitutes":[116],"side":[119],"evasion,":[122],"element":[125],"violation.":[129],"It":[130],"noted,":[133],"can":[136],"carried":[138],"out":[139],"same/similar":[142],"manner":[143],"by":[144],"people,":[145],"who":[146],"have":[147],"relatively":[148],"uniform":[149],"behavior":[150],"life.":[153],"This":[154],"may":[155],"ensure":[156],"prevention":[157],"help":[162],"for":[163],"government":[164],"shape":[166],"conscious":[168],"policies.":[170]},"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2017-02-17T00:00:00"}