THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE

Philip M.J. Reckers · Debra Sanders · Stephen J. Roark

185 citations0/0 files storedNational Tax Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Compliance Studies Economic and Fiscal Studies Ethics in Business and Education

Abstract

The development of tax decision-making models has focused on economic and behavioral factors affecting compliance. A possible explanatory factor that has been overlooked in these decisionmaking models is tax ethical beliefs. This study examines the influence of ethical beliefs on tax compliance decisions. Specifically, the research empirically tests whether an individual's ethical beliefs about tax compliance mediate withholding effects (overwithheld or tax due) and tax rate effects (low or high) in tax evasion decisions. The results indicate that tax ethics are highly significant in tax evasion decisions and may be a "missing variable" in decision making models.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 185 citations exist upstream.

References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1983Limited-dependent and qualitative variables in econometrics 1979Review of Psychometric theory (2nd ed.).1986The theory and practice of econometrics 1904The Psychological Bulletin 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1995The Moral Dimension

Cited by

2017Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia 2007The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics 2017Tax Compliance and the Psychology of Justice: Mapping the Field 2012Boundary work and tax regulation: A Bourdieusian view 2008An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior 2006The Ethics of Tax Evasion: A Survey of International Business Academics

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.