Tax Morals and the Brazilian Citizen: Empirical Study

Martinez, Antônio Lopo; Coelho, Marcelo Lopes Bello

doi:10.2139/ssrn.3327772

Cited by 3 publications

(4 citation statements)

References 18 publications

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“…The results showed that tax moral significantly affects the taxpayer's compliance with a coefficient value of 0.433. These results were in line with Luttmer's & Singhal Findings, Kemme, Parikh, & Steigner, Cummings, Martinez-Vazquez, McKee, & Torgler [13]. The personal nature that constitutes the individual's moral taxpayers will affect tax compliance.…”

Section: E Discussion Of Research Resultssupporting

confidence: 82%

“…A high tax moral is required from taxpayers to be able to achieve a high level of tax compliance. Some studies have shown that there are moral influences of taxpayers to taxpayer compliance [10,12,13,27]. High moral levels will affect taxpayers' compliance.…”

Section: B Tax Moralmentioning

confidence: 99%

“…The results of the study linking morality of taxpayers to taxpayer compliance showed a positive relationship between tax morale and tax compliance, i.e. the higher intrinsic motivation to pay taxes, the higher the tax compliance [10][11][12][13].…”

Section: Introductionmentioning

confidence: 99%

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The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

Hardika¹,

Wicaksana²,

Subratha³

2021

Advances in Social Science, Education and Humanities Research

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This study analyzes tax knowledge, tax morality, tax volunteers as well as tax compliance with the aim of measuring the influence of tax knowledge, tax moral and tax volunteers against tax compliance. The role of tax volunteers is important in tax understanding to increase tax compliance. Using the Slovin formula, the number of samples were taken as much as 100 samples of the total population in which there are 63,099 individual taxpayers. A Likert scale of 1 (strongly disagree) to 5 (strongly agree) was used as the study questionnaire. The test was conducted by using Partial Least Square (Smart PLS). This study showed that taxpayer compliance was significantly affected by tax knowledge, tax moral and tax volunteers. Given the importance of tax volunteer factors in increasing tax understanding and tax compliance, so the role of tax volunteers is indispensable. Tax moral is also an important factor that improves tax compliance. These meaningful results are really helpful in order to understand more about the challenges of taxpayer compliance improvement. These results also provide advanced stuffy on different tax subjects, in addition to the theoretical and social relevance, as well as the fact that study related to moral and tax volunteers is still very little.

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Section: E Discussion Of Research Resultssupporting

confidence: 82%

Section: B Tax Moralmentioning

confidence: 99%

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The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

Hardika¹,

Wicaksana²,

Subratha³

2021

Advances in Social Science, Education and Humanities Research

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“…They also that posit in any economy that there are normally honest taxpayers in their own right whose moral conscience does not allow them to evade taxes despite the fact that the probability of detection is very minimal and these could also account for the compliance levels in Zimbabwe's IS. Researchers also allude to the moral upright (Martinez & Coelho, 2019;Torgler et al, 2008). The same tax morale dimension was investigated from the viewpoint of the IS taxpayers themselves and explored deeper through interviews.…”

Section: Compliance Watching Compliance: Perceptions Of Others' Tax Cmentioning

confidence: 99%

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Mpofu

2021

Accounting, Economics, and Law: A Convivium

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The growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design. Zimbabwe adopted a presumptive tax system for various informal sector categories to enlarge the tax base and increase tax revenues mobilised. However, presumptive taxes have not generated significant revenue. Tax compliance in the informal sector has often been studied from the tax structure design, the deterrence model perspective and capacity limitations without paying adequate attention to tax morale. Tax morale can be denoted through the peer effect of the compliance behaviour of other taxpayers, the fulfilment of the psychological social contract, transparency and accountability in the use of tax revenues as well as stakeholder communication, built on mutual trust and respect. In light of these tax morale dimensions, it is evident that tax compliance can never be divorced from the intrinsic motivation to pay taxes. The inextricable link, between tax evasion, tax compliance and tax morale, motivates this study. While previous studies on tax morale have applied single method research approaches, this study adopted a sequential exploratory mixed method research design, combining both qualitative and quantitative (through the use of document reviews, semi-structured interviews and questionnaires) in order to bring a balanced view. The study found out that tax morale was a strong driver of tax evasion and non-tax compliance in the informal sector.

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Does Tax Compliance Intention Mediate the Determinant of Tax Compliance? Evidence from Indonesia

Fitria,

Murwaningsari,

Mulyani

2024

RGSA

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Purpose: The increasing use of technology and business complexity means that taxpayers must increase their knowledge in completing tax obligations. Theoretical framework: Tax compliance intention as a mediation was analyzed the relationship among tax knowledge, tax moral, tax rate and tax sanction on tax compliance. Method: A quantitative methods approach was used by distributing questionnaires to 350 of MSMEs in Indonesia. The multiple linear regression analysis result show that there is positive effect about tax knowledge, tax moral and tax sanction on tax compliance intention. Meanwhile, the tax rate does not influence on tax compliance intention. Results and Conclusions: Furthermore, tax knowledge, tax rate and tax sanction does not have influence on tax compliance behavior. Meanwhile, there is positive relation between tax moral and tax compliance intention on tax compliance behavior. Finally, tax compliance intention mediates the influence of tax knowledge, tax moral, tax rate and tax sanction on tax compliance behavior. The tax intention of MSMEs comply tax regulation give significant effect on tax compliance behavior. Research, Practical & Social implications: This study offers implications for tax regulator to conduct tax education for tax payer in order to develop MSMEs motivation intrinsic that can improve taxpayer intention to comply on tax regulation. Originality/value: Our novelty contribution of tax knowledge measurements on task risk knowledge and profit-tax knowledge dimensions can impact MSMEs intention to comply.

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Tax Morals and the Brazilian Citizen: Empirical Study

Cited by 3 publications

References 18 publications

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Does Tax Compliance Intention Mediate the Determinant of Tax Compliance? Evidence from Indonesia

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