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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Bibliographic Details
Authors: Miranda, Lúcia (Author) ; Sousa, Pedro (Author) ; Guedes, Inês (Author) ; Faria, Rita (Author) ; Cruz, José Neves (Author)
Format: Electronic Article
Language:English
Published: 2023
In: Deviant behavior
Year: 2023, Volume: 44, Issue: 11, Pages: 1607-1624
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