The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria
| Autor: | Maria Kostritsa, Inken Sittler |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Economic growth
Government HF5549-5549.5 Public economics 05 social sciences Moral standards fairness trust Regression analysis 06 humanities and the arts Research needs Personnel management. Employment management 0603 philosophy ethics and religion Discount points Compliance (psychology) Turnover Austria 0502 economics and business 060301 applied ethics Business Indirect impact social factors voluntary tax compliance 050203 business & management |
| Zdroj: | Management (Spletna izd.) Management, Vol 12, Iss 4, Pp 333-353 (2017) |
| ISSN: | 1854-4231 |
| DOI: | 10.26493/1854-4231.12.333-353 |
| Popis: | Existing literature stresses the importance of economic factors when aiming to increase voluntary tax compliance. However, emerging voices also point out to relevant social factors, but emphasize that more research needs to be carried out for their verification. Therefore, in this article, research was conducted to provide further evidence to show how social factors have an influence on voluntary tax compliance. The research is the first attempt to replicate the results of the structural model of Jimenez and Iyer (2016) outside of the us, claiming that one’s moral standards (personal norms) and perceived fairness directly influence voluntary tax compliance, meanwhile social norms and trust in government have an indirect impact on tax compliance via influencing personal norms and perceived fairness. To achieve a beneficial result, 333 Austrian taxpayers were surveyed in Austria. The data was analysed in spss using frequencies, correlations and regression analysis. The results verify the aforementioned assumptions and emphasize its consideration when aiming to increase voluntary tax compliance. |
| Databáze: | OpenAIRE |
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