Social norms and tax compliance: Framing the decision to pay tax

Cullis, John; Jones, Philip; Savoia, Antonio

doi:10.1016/j.socec.2011.12.003

Cited by 56 publications

(46 citation statements)

References 28 publications

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“…In his research on taxpayers in Malaysia, Hai and See (2011) proved that subjective norm positive effect on tax compliance intentions. Similar results were shown by Cullis, Jones and Savoia (2012) were able to show that social norms will lead intention to comply. Mustikasari (2007) has also been proved empirically that subjective norms positively affect tax compliance intentions.…”

Section: H 1 : Perception Taxpayer Government Has Positive Influence supporting

confidence: 86%

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

Damayanti

Sutrisno²,

Subekti³

et al. 2015

AFR

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This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.

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Section: H 1 : Perception Taxpayer Government Has Positive Influence supporting

confidence: 86%

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

Damayanti

Sutrisno²,

Subekti³

et al. 2015

AFR

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“…In this case, the reference point would be the difference between the expected tax liability and the taxes paid in advance. In a recent study, Cullis et al (2012) suggest that social norms may lead to an aspiration level. 6…”

Section: Figure 1: Tax Evasion Under Prospect Theorymentioning

confidence: 99%

Worker or Shirker - Who Evades More Taxes? A Real Effort Experiment

Bühren

Kundt

2013

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may AbstractWith the help of a real effort experiment, we analyze if tax evasion depends on the amount of effort invested to generate income. In three treatments, subjects were either endowed with income or had to work moderately or hard to earn it. In line with prospect theory, subjects evaded more taxes when they worked hard for their income. We find little evidence for the prediction that tax evasion in the endowed treatment is higher than in the moderate work treatment.

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“…An individual taxpayer to comply with their tax obligations is closely linked to his/her ethical values. Previous study by Cullis, Jones and Savoia (2012) suggested that social norms influenced one's ethical belief mainly in two ways -internal mediation, which focuses on the intrinsic value derived from being "true to oneself", and external mediation, which focuses on the intrinsic value derived from conforming to group behaviour. Ho et al (2013) find that a majority of Chinese taxpayers agree with Lawrence Kohlberg's concept of the stages of moral development (Crain, 2005).…”

Section: Ethical Perceptionmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

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___________________________________________________________________The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers' money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers' confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

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Social norms and tax compliance: Framing the decision to pay tax

Cited by 56 publications

References 28 publications

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance

Worker or Shirker - Who Evades More Taxes? A Real Effort Experiment

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

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