Antecedents to taxpayer compliance : essays exploring the influence of personality and culture

Taxpayer compliance--United States--Psychological aspects;Taxpayer compliance--Social aspects--United States;Tax evasion--United States--Psychological aspects;Tax evasion--Social aspects--United States;Big Five model

Huels, Brian W.

University of Wisconsin--Whitewater

关键词: Taxpayer compliance--United States--Psychological aspects;    Taxpayer compliance--Social aspects--United States;    Tax evasion--United States--Psychological aspects;    Tax evasion--Social aspects--United States;    Big Five model;   

Others  :  https://minds.wisconsin.edu/bitstream/handle/1793/78465/Huels_uww_1968D_10000%5b1%5d.pdf?sequence=1&isAllowed=y

瑞士|英语

来源: University of Wisconsin

【 摘 要 】

The topic and ;;problem of tax compliance is as old as taxes themselves” (Andreoni, Erard, &Feinstein, 1998, p. 816).This statement helps explain why tax compliance issues remain such popular topics in the stream of academic and practitioner research.Much of the past research on tax compliance or non-compliance can be grouped into three main categories that relate to deterrence, economic reasons, and social or psychological theories (Cuccia, 1994).In a review of extant literature in these areas, research gaps remained to which this dissertation contributed. Specifically, gaps related to the relationship between tax compliance and personality traits, aswell as a deeper understanding of the moderating influence of national culture on known influential variables related to tax compliance intentions were assessed.Two separate butinterrelated studies were conducted to shed new light on the tax compliance issue: One studyused survey data collected from individuals that file taxes in the United States while the otherstudy employed secondary data from available archival sources (i.e., wave six of the WorldValues Survey).Various statistical techniques were employed including multilevel analysis (hierarchical linear modeling) as well as multivariate linear regression.Findings indicate thatpersonality, specifically the trait of extraversion, bears a relationship with taxpayer non compliance intentions.Furthermore, results provide support for certain national culturaldimensions (masculinity, individualism, and uncertainty avoidance) having a moderatinginfluence between several demographic predictors and taxpayer compliance intentions. Implications and limitations of this research are also provided.