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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Format: | Electronic Article |
Language: | English |
Published: |
2023
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In: |
Deviant behavior
Year: 2023, Volume: 44, Issue: 11, Pages: 1607-1624 |
Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
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Check availability: | HBZ Gateway |
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