Complexity and Distributive Fairness Interact in Affecting Compliance Behavior

Bellemare, Charles; Deversi, Marvin; Englmaier, Florian

doi:10.2139/ssrn.3474206

Cited by 4 publications

(1 citation statement)

References 17 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…For example, the average compliance ratio does not statistically differ between sessions with and without the ATO treatment in the control frame (t = 0.44, p = 0.661) as well as in the treatment frame (t = 1.2, p = 0.229). For recent literature on the effect of tax payments’ destination on compliance behaviour, see e.g., Bellemare et al [ 29 ].…”

Section: Methodsmentioning

confidence: 99%

National pride and tax compliance: A laboratory experiment using a physiological marker

Macintyre¹,

Chan²,

Schaffner³

et al. 2023

PLoS ONE

View full text Add to dashboard Cite

This paper reports on a laboratory experiment designed specifically to test the influence of national pride on tax honesty while using a physiological marker to observe emotional responses to patriotic priming. Participants were exposed to one of three framing videos before earning income in a real effort task and were given the chance to declare their taxable income. We find that psychological priming through exposure to symbols of Australian national pride and national identity had a positive effect on the level of tax compliance among Australian but not non-Australians. In addition, non-Australians report lower tax compliance ratios in the treatment groups than in the control group which may indicate an outgroup effect. When exploring the potential of a physiological marker of national pride we observe two different types of physiological responses to the activation and effects of national pride and its impact on tax compliance among Australians. Iconic images activate the parasympathetic nervous system while sports scenes activate the sympathetic nervous system, but both types of images and responses are positively associated with tax compliance. In addition, we find that non-Australians resident in the country for more than a year report a higher level of tax compliance, and that there are some similarities in heart rate variability (HRV) responses between Australian citizens born in the country and those born overseas who have been in Australia for a longer period. Overall, the results support the proposition that identifying with an ingroup at a national level is important for tax compliance.

show abstract

Section: Methodsmentioning

confidence: 99%

National pride and tax compliance: A laboratory experiment using a physiological marker

Macintyre¹,

Chan²,

Schaffner³

et al. 2023

PLoS ONE

View full text Add to dashboard Cite

show abstract

Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment

Blesse

2023

European Journal of Political Economy

View full text Add to dashboard Cite

Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

Tohari,

Ramadhani,

Muslih

et al. 2024

RGSA

View full text Add to dashboard Cite

Purpose: The importance of SMEs in bolstering tax revenue streams, emphasizing their significance in the fiscal landscape of developing economies. The Objective to explore the relationships between tax incentives, tax services, tax sanctions, and tax morale on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Kediri City Method: This study is designed to address the formulated issues and employs a causal research design. The analysis used for testing the model and hypotheses is Structural Equation Modeling (SEM) using the SmartPLS program. Parameter estimation within SEM-PLS is obtained through the following three stages of the iteration process: First Stage; determining weight estimate used to assign scores to latent variables, Second Stage; determining path estimate connecting latent variables and estimating loading between latent variables and their indicators, Third Stage; determining average estimates and parameter locations (regression constant values, intercept) for indicators and latent variables. Results and conclusions: The tax incentives, tax services, and tax sanctions had a significant and positive impact on tax compliance, but tax morale has a positive but not significant impact on tax compliance of MSMEs taxpayers in Kediri City. Research implications: The government-regulated tax incentives should be maintained. The measurable tax policy, specific socio-economic and cultural, strategies like educational campaigns, awareness initiatives, and the provision of quality public services should be considered to enhance the impact of tax morale on tax compliance. Business sustainability should be considered as well. Originality/value: Tax morale, as a critical aspect in achieving tax compliance, exhibits a less favorable response from MSMEs business actors in Kediri, Indonesia. Consequently, this necessitates further research design regarding tax morale to obtain better insights into the behaviors and beliefs of MSMEs business actors towards taxation.

show abstract

Complexity and Distributive Fairness Interact in Affecting Compliance Behavior

Cited by 4 publications

References 17 publications

National pride and tax compliance: A laboratory experiment using a physiological marker

National pride and tax compliance: A laboratory experiment using a physiological marker

Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment

Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

Contact Info

Product

Resources

About