1) La descarga del recurso depende de la página de origen
2) Para poder descargar el recurso, es necesario ser usuario registrado en Universia


Opción 1: Descargar recurso

Detalles del recurso

Descripción

Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motivation represents an intrinsic motivation, whereby taxpayers feel a moral obligation and responsibility to be honest. However, little and inconsistent empirical research exists on the relationship between motivations and tax compliance. The present paper empirically examines the connection between motivations and reported tax compliance based on data from two representative samples of 500 self-employed Austrian taxpayers and 1,377 Dutch entrepreneurs. Results show that an enforced motivation is negatively related to tax compliance, whereas a committed motivation is positively related to compliance. Contrary to expectations, voluntary motivation is not related to tax compliance. Based on the present outcomes it is suggested that tax authorities should present themselves as legitimate and benevolent in order to decrease enforced motivations and to foster committed motivations and subsequent high tax compliance. (authors' abstract)

Pertenece a

ePub-WU OAI Archive (Vienna Univ. of Econ. and B.A.)   ePub-WU OAI Archive (Vienna Univ. of Econ. and B.A.)  

Autor(es)

Gangl, Katharina -  Hofmann, Eva -  de Groot, Manon -  Antonides, Gerrit -  Goslinga, Sjoerd -  Hartl, Barbara -  Kirchler, Erich - 

Id.: 65866833

Idioma: inglés  - 

Versión: 1.0

Estado: Final

Tipo:  application/pdf - 

Tipo de recurso: Article  -  PeerReviewed  - 

Tipo de Interactividad: Expositivo

Nivel de Interactividad: muy bajo

Audiencia: Estudiante  -  Profesor  -  Autor  - 

Estructura: Atomic

Coste: no

Copyright: sí

Formatos:  application/pdf - 

Requerimientos técnicos:  Browser: Any - 

Relación: [References] http://jota.website/article/view/45/44
[References] http://jota.website/index
[References] http://jota.website/about/editorialPolicies#openAccessPolicy
[References] http://epub.wu.ac.at/5095/

Fecha de contribución: 07-jun-2018

Contacto:

Localización:

Otros recursos del mismo autor(es)

  1. Power versus trust - what matters more in collaborative consumption? Purpose - Collaborative consumption, such as car sharing, speci fi cally implicates customer-to-cus...
  2. Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Tax compliance varies across sociodemographic categories. However, research on the relationships bet...
  3. Methods of Studying Economic Decisions in Private Households Research on joint decision-making processes in households is particularly relevant for marketing, es...
  4. Fostering Sustainable Travel Behavior: Role of Sustainability Labels and Goal-Directed Behavior Regarding Touristic Services Individuals around the globe engage in sustainable consumption in their everyday life, e.g., when it...
  5. Financial decisions in the household Financial decisions are a frequent occurrence within households. Depending on characteristics of the...

Otros recursos de la mismacolección

  1. Power versus trust - what matters more in collaborative consumption? Purpose - Collaborative consumption, such as car sharing, speci fi cally implicates customer-to-cus...
  2. Editorial
  3. The Explanatory Power of Reciprocal Behavior for the Inter-Organizational Exchange Context In order to create sustainable competitive advantages, organizations are embedded in dyadic exchange...
  4. Life Expectancy by Education, Income and Occupation in Germany: Estimations Using the Longitudinal Survival Method Reliable estimates for differences in life expectancy (LE) by socio-economic position (SEP), that ca...
  5. The Rise of Non-financial performance Measures in Annual Reports. An Analysis of ATX-listed Companies Purpose of the article: In the past, annual reports only included financial measures. More recently,...

Aviso de cookies: Usamos cookies propias y de terceros para mejorar nuestros servicios, para análisis estadístico y para mostrarle publicidad. Si continua navegando consideramos que acepta su uso en los términos establecidos en la Política de cookies.