The role of morality, self-control, and deterrence in tax evasion: a test of the situational action theory

Situational action theory holds that crime occurs when it is perceived as a viable course of action and when there is a conflict between personal morality and the moral norms of the setting, being self-control and deterrence decisive. In this paper, the propositions of situational action theory are...

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Autores principales: Miranda, Lúcia (Autor) ; Sousa, Pedro (Autor) ; Guedes, Inês (Autor) ; Faria, Rita (Autor) ; Cruz, José Neves (Autor)
Tipo de documento: Electrónico Artículo
Lenguaje:Inglés
Publicado: 2023
En: Deviant behavior
Año: 2023, Volumen: 44, Número: 11, Páginas: 1607-1624
Acceso en línea: Volltext (lizenzpflichtig)
Volltext (lizenzpflichtig)
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