Personality Aspects Of Tax Compliance Behaviour

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Personality Aspects of Tax Compliance Behaviour

Author : Lívia Lukovszki
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)

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Book Synopsis Personality Aspects of Tax Compliance Behaviour by : Lívia Lukovszki

Download or read book Personality Aspects of Tax Compliance Behaviour written by Lívia Lukovszki and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Erich Kirchler
Publisher : Cambridge University Press
ISBN 13 : 9781107321175
Total Pages : 278 pages
Book Rating : 4.3/5 (211 download)

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Book Synopsis The Economic Psychology of Tax Behaviour by : Erich Kirchler

Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Ken Devos
Publisher : Springer Science & Business Media
ISBN 13 : 9400774761
Total Pages : 356 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Factors Influencing Individual Taxpayer Compliance Behaviour by : Ken Devos

Download or read book Factors Influencing Individual Taxpayer Compliance Behaviour written by Ken Devos and published by Springer Science & Business Media. This book was released on 2013-09-30 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : James Alm
Publisher : Routledge
ISBN 13 : 1136970657
Total Pages : 469 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Developing Alternative Frameworks for Explaining Tax Compliance by : James Alm

Download or read book Developing Alternative Frameworks for Explaining Tax Compliance written by James Alm and published by Routledge. This book was released on 2010-06-10 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Brian W. Huels
Publisher :
ISBN 13 :
Total Pages : 178 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Antecedents to Taxpayer Compliance by : Brian W. Huels

Download or read book Antecedents to Taxpayer Compliance written by Brian W. Huels and published by . This book was released on 2017 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Benno Torgler
Publisher : Edward Elgar Publishing
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Compliance and Tax Morale by : Benno Torgler

Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264755020
Total Pages : 68 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Tax Morale What Drives People and Businesses to Pay Tax? by : OECD

Download or read book Tax Morale What Drives People and Businesses to Pay Tax? written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Rob Ranyard
Publisher : John Wiley & Sons
ISBN 13 : 1118926390
Total Pages : 651 pages
Book Rating : 4.1/5 (189 download)

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Book Synopsis Economic Psychology by : Rob Ranyard

Download or read book Economic Psychology written by Rob Ranyard and published by John Wiley & Sons. This book was released on 2017-06-22 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : John Hasseldine
Publisher : Emerald Group Publishing
ISBN 13 : 1835495842
Total Pages : 257 pages
Book Rating : 4.8/5 (354 download)

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Book Synopsis Advances in Taxation by : John Hasseldine

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2024-06-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Designing Interest and Tax Penalty Regimes

Author : Mr.Christophe J Waerzeggers
Publisher : International Monetary Fund
ISBN 13 : 149830351X
Total Pages : 20 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Designing Interest and Tax Penalty Regimes by : Mr.Christophe J Waerzeggers

Download or read book Designing Interest and Tax Penalty Regimes written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2019-03-19 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing Interest and Tax Penalty Regimes

Defiance in Taxation and Governance

Author : Valerie A. Braithwaite
Publisher : Edward Elgar Publishing
ISBN 13 : 1848449070
Total Pages : 377 pages
Book Rating : 4.8/5 (484 download)

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Book Synopsis Defiance in Taxation and Governance by : Valerie A. Braithwaite

Download or read book Defiance in Taxation and Governance written by Valerie A. Braithwaite and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.

Model Rules of Professional Conduct

Author : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

To Punish or Persuade

Author : John Braithwaite
Publisher : State University of New York Press
ISBN 13 : 0791497372
Total Pages : 226 pages
Book Rating : 4.7/5 (914 download)

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Book Synopsis To Punish or Persuade by : John Braithwaite

Download or read book To Punish or Persuade written by John Braithwaite and published by State University of New York Press. This book was released on 1985-06-30 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: In To Punish or Persuade, John Braithwaite declares that coal mine disasters are usually the result of corporate crime. He surveys 39 coal mine disasters from around the world, including 19 in the United States since 1960, and concludes that mine fatalities are usually not caused by human error or the unstoppable forces of nature. He shows that a combination of punitive and educative measures taken against offenders can have substantial effects in reducing injuries to miners. Braithwaite not only develops a model for determining the optimal mix of punishment and persuasion to maximize mine safety, but provides regulatory agencies in general with a model for mixing the two strategies to ensure compliance with the law. To Punish or Persuade looks at coal mine safety in the United States, Great Britain, Australia, France, Belgium, and Japan. It examines closely the five American coal mining companies with the best safety performance in the industry: U.S. Steel, Bethlehem Steel, Consolidation Coal Company, Island Creek Coal Company, and Old Ben Coal Company. It also takes a look at the safety record of unionized versus non-unionized mines and how safety regulation enforcement impacts productivity.

The Shadow Economy

Author : Friedrich Schneider
Publisher : Cambridge University Press
ISBN 13 : 1107034841
Total Pages : 225 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Shadow Economy by : Friedrich Schneider

Download or read book The Shadow Economy written by Friedrich Schneider and published by Cambridge University Press. This book was released on 2013-02-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

Policy and Choice

Author : William J. Congdon
Publisher : Brookings Institution Press
ISBN 13 : 0815704984
Total Pages : 260 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Policy and Choice by : William J. Congdon

Download or read book Policy and Choice written by William J. Congdon and published by Brookings Institution Press. This book was released on 2011 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.

Tax Compliance as the Result of a Psychological Tax Contract

Author : Lars P. Feld
Publisher :
ISBN 13 : 9780642768766
Total Pages : 28 pages
Book Rating : 4.7/5 (687 download)

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Book Synopsis Tax Compliance as the Result of a Psychological Tax Contract by : Lars P. Feld

Download or read book Tax Compliance as the Result of a Psychological Tax Contract written by Lars P. Feld and published by . This book was released on 2005 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Oh, the Things I Know!

Author : Al Franken
Publisher : Penguin
ISBN 13 : 1101218959
Total Pages : 120 pages
Book Rating : 4.1/5 (12 download)

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Book Synopsis Oh, the Things I Know! by : Al Franken

Download or read book Oh, the Things I Know! written by Al Franken and published by Penguin. This book was released on 2002-04-29 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic New York Times bestseller by Senator Al Franken, author of Giant of the Senate Senator Al Franken, or Dr. Al Franken, as he prefers to be called, has written the first truly indispensable book of the new millennium. Filled with wisdom, observations, and practical tips you can put to work right away, Oh, the Things I Know! is a cradle-to-grave guide to living, an easy-to-follow user's manual for human existence. What does a megasuccess like Al Franken—bestselling author, Emmy-award winning television star, sitting U.S. Senator, and honorary Ph.D.—have to say to ordinary people like you? Well, as Dr. Al himself says, "There's no point in getting advice from hopeless failures." Join Mr. Franken—sorry, Dr. Franken—on a journey that will take you from your first job ("Oh, Are You Going to Hate Your First Job!"), through the perils and pitfalls of your twenties and thirties ("Oh, the Person of Your Dreams vs. the Person You Can Actually Attract!"), into the joys of marriage and parenthood ("Oh, Just Looking at Your Spouse Will Make Your Skin Crawl!"), all the way to the golden years of senior citizenship ("Oh, the Nursing Home You'll Wind Up In!"). Don't travel life's lonesome highway by yourself. Take Al Franken along, if not as an infallible guide, then at least as a friend who will make you laugh.