Chiara Berti, Erich Kirchler

La reattanza verso il sistema fiscale: una ricerca sugli atteggiamenti di imprenditori e liberi professionisti

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This study investigates reactance against taxes by self-employed professionals and entrepreneurs. The participants report that they perceive their personal freedom is limited by fiscal obligations. They also understand fiscal evasion but have little understanding of its social relevance. Moreover, they show a tendency to accept evasive behavior and declare intentions to adopt legal strategies to reduce taxes. In sum, entrepreneurs show higher reactance towards the fiscal system than self-employed professionals.

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