2023
DOI: 10.2478/jeb-2023-0017
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The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour

Hana Paleka,
Goran Karanović,
Ana Štambuk

Abstract: The purpose of this study is to empirically examine whether taxpayers’ age, gender, income, and education level impact their (non)compliance. It expands the analysis through the investigation of the moderating role of selected sociodemographic variables. This research was operated in Croatia and in total it comprised 862 fully completed questionnaires. Based on this sample of individual taxpayers (income tax), to interpret the obtained results, OLS regression analysis was employed. The moderation model has bee… Show more

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Cited by 4 publications
(1 citation statement)
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“…Social norms in green indicate that social norms in the context of taxation will be the main focus in 2021, emphasizing the role of social norms in influencing tax compliance. Researchers who link social norms and tax morals such as Galih et al Paleka et al (2023), as well as social norms with tax compliance (Alm et al, 2023).…”
Section: Resultsmentioning
confidence: 99%
“…Social norms in green indicate that social norms in the context of taxation will be the main focus in 2021, emphasizing the role of social norms in influencing tax compliance. Researchers who link social norms and tax morals such as Galih et al Paleka et al (2023), as well as social norms with tax compliance (Alm et al, 2023).…”
Section: Resultsmentioning
confidence: 99%