Personality Aspects of Tax Compliance Behaviour
Personality Aspects of Tax Compliance Behaviour

Author: Lívia Lukovszki

Publisher:

Published: 2023

Total Pages: 0

ISBN-13:

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Thanks to the famous slippery slope theory, a wide range of factors influencing tax compliance behaviour have been studied in numerous papers. Still, the knowledge on the relationship between these factors and personality traits is limited. Studies mainly concentrated on the Big Five traits and assessed tax compliance behaviour as a phenomenon. The present study, by applying CFA and OLS linear regression on the survey data of 350 respondents, explores the relationships between the Big Five personality traits, HEXACO Honesty-Humility, Machiavellianism, and the influencing elements of tax compliance behaviour to understand who and why is more likely to evade taxes than others. We found that HEXACO Honesty-Humility, Machiavellianism, and Agreeableness affect more elements of the tax evasion behaviour than the other examined personality traits. We argue that this is because HEXACO Honesty-Humility, Machiavellianism, and Agreeableness are directly linked to the dilemma of prioritising individual or prosocial values and duties. Honesty-Humility seems to relate to almost all aspects of tax evasion and, thus, to be the most important determinant of tax compliance behaviour.

The Economic Psychology of Tax Behaviour
The Economic Psychology of Tax Behaviour

Author: Erich Kirchler

Publisher: Cambridge University Press

Published: 2007-06-21

Total Pages: 278

ISBN-13: 9781107321175

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Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

Factors Influencing Individual Taxpayer Compliance Behaviour
Factors Influencing Individual Taxpayer Compliance Behaviour

Author: Ken Devos

Publisher: Springer Science & Business Media

Published: 2013-09-30

Total Pages: 356

ISBN-13: 9400774761

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This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Developing Alternative Frameworks for Explaining Tax Compliance
Developing Alternative Frameworks for Explaining Tax Compliance

Author: James Alm

Publisher: Routledge

Published: 2010-06-10

Total Pages: 469

ISBN-13: 1136970657

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Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

Antecedents to Taxpayer Compliance
Antecedents to Taxpayer Compliance

Author: Brian W. Huels

Publisher:

Published: 2017

Total Pages: 178

ISBN-13:

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The topic and “problem of tax compliance is as old as taxes themselves” (Andreoni, Erard, & Feinstein, 1998, p. 816). This statement helps explain why tax compliance issues remain such popular topics in the stream of academic and practitioner research. Much of the past research on tax compliance or non-compliance can be grouped into three main categories that relate to deterrence, economic reasons, and social or psychological theories (Cuccia, 1994). In a review of extant literature in these areas, research gaps remained to which this dissertation contributed. Specifically, gaps related to the relationship between tax compliance and personality traits, as well as a deeper understanding of the moderating influence of national culture on known influential variables related to tax compliance intentions were assessed. Two separate but interrelated studies were conducted to shed new light on the tax compliance issue: One study used survey data collected from individuals that file taxes in the United States while the other study employed secondary data from available archival sources (i.e., wave six of the World Values Survey). Various statistical techniques were employed including multilevel analysis (hierarchical linear modeling) as well as multivariate linear regression. Findings indicate that personality, specifically the trait of extraversion, bears a relationship with taxpayer non compliance intentions. Furthermore, results provide support for certain national cultural dimensions (masculinity, individualism, and uncertainty avoidance) having a moderating influence between several demographic predictors and taxpayer compliance intentions. Implications and limitations of this research are also provided.

Tax Compliance and Tax Morale
Tax Compliance and Tax Morale

Author: Benno Torgler

Publisher: Edward Elgar Publishing

Published: 2007

Total Pages: 314

ISBN-13:

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The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

Tax Morale What Drives People and Businesses to Pay Tax?
Tax Morale What Drives People and Businesses to Pay Tax?

Author: OECD

Publisher: OECD Publishing

Published: 2019-09-11

Total Pages: 68

ISBN-13: 9264755020

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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Economic Psychology
Economic Psychology

Author: Rob Ranyard

Publisher: John Wiley & Sons

Published: 2017-06-22

Total Pages: 651

ISBN-13: 1118926390

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A comprehensive overview of contemporary economic psychology Economic Psychology presents an accessible overview of contemporary economic psychology. The science of economic mental life and behavior is increasingly relevant as people are expected to take more responsibility for their household and personal economic decisions. The text will, in addition to reviewing current knowledge on each topic presented, consider the practical and policy implications for supporting economic decision making. Economic Psychology examines the central aspects of adult decision making in everyday life and includes the theories of economic decision making based on risk, value and affect, and theories of intertemporal choice. The text reviews the nature and behavioral consequences of economic mental representations about such things as material possessions, money and the economy. The editor Robert Ranyard—a noted expert on economic psychology—presents a life-span developmental approach, from childhood to old age. He also reviews the important societal issues such as charitable giving and economic sustainability. This vital resource: Reviews the economic psychology in everyday life including financial behaviour such as saving and tax-paying and matters such as entrepreneurial activity Offers an introduction to the field and traces the emergence of the discipline, from Adam Smith to George Katona and Herbert Simon Includes information on societal issues such as charitable giving and pro-environmental behaviour Considers broader perspectives on economic psychology: life-span psychological development from childhood to old age Written for students of psychology, Economic Psychology reviews the most important information on contemporary economic psychology with a focus on individual and household economic decision making, ranging widely across financial matters such as borrowing and saving, and economic activities such as buying, trading, and working.

Advances in Taxation
Advances in Taxation

Author: John Hasseldine

Publisher: Emerald Group Publishing

Published: 2024-06-20

Total Pages: 257

ISBN-13: 1835495842

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Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

The Crisis in Tax Administration
The Crisis in Tax Administration

Author: Henry Aaron

Publisher: Rowman & Littlefield

Published: 2004-05-20

Total Pages: 420

ISBN-13: 9780815796565

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People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.