2016
DOI: 10.1016/j.jpubeco.2015.12.007
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Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Abstract: Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psyc… Show more

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Cited by 107 publications
(77 citation statements)
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“…Tax audit is a series of activities, namely collecting and processing data, data or evidence information carried out objectively and professionally in accordance with the standard compliance tax audit examination examination aimed at implementing the provisions contained in applicable tax laws Dulleck et al, 2016). Tax audits are measured by (a) taxpayer accounting checks, (b) examination of records and documents, (c) interviews and physical testing, (d) cross-testing with third parties, (e) promising something with the examiner's decision (Suhendra, 2010) Taxpayer awareness Taxpayer awareness is the behavior or attitude of an object which involve assumptions and feelings and a tendency to act on the object (Li et al, 2018).…”
Section: Tax Auditmentioning
confidence: 99%
“…Tax audit is a series of activities, namely collecting and processing data, data or evidence information carried out objectively and professionally in accordance with the standard compliance tax audit examination examination aimed at implementing the provisions contained in applicable tax laws Dulleck et al, 2016). Tax audits are measured by (a) taxpayer accounting checks, (b) examination of records and documents, (c) interviews and physical testing, (d) cross-testing with third parties, (e) promising something with the examiner's decision (Suhendra, 2010) Taxpayer awareness Taxpayer awareness is the behavior or attitude of an object which involve assumptions and feelings and a tendency to act on the object (Li et al, 2018).…”
Section: Tax Auditmentioning
confidence: 99%
“…The increased use of laboratory experiments is not only facilitating collection of additional data beyond any seen so far, but has led to a new trend: the compilation of neurobiological data during tax compliance experiments. Coricelli et al (), for example, use skin conductance responses, while Dulleck et al () measure heart rate variability. In other work, Harbaugh, Mayr and Burghart () explore neural responses to taxation and voluntary giving.…”
Section: Laboratory Experimental Datamentioning
confidence: 99%
“…This could be due to guilt aversion36, as the anticipation of feeling guilty leads to higher contributions. See Dulleck et al 34. for an elaboration of the relationship between guilt, contributions and HRV.…”
Section: Resultsmentioning
confidence: 99%
“…This stress motivates them to act more pro-socially (in order to reduce the stress induced by the norm violation). Dulleck et al 34. who measure HRV during tax compliance decisions, outline this argument and show a relationship between (pro-social) compliance and HRV.…”
mentioning
confidence: 99%