The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.

Wenzel, Michael

doi:10.1037/0021-9010.87.4.629

Cited by 232 publications

(228 citation statements)

References 71 publications

(170 reference statements)

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“…In this paper, we support the existence of a positive relationship between tax education and fiscal awareness in line with the arguments given by Spicer and Lundstedt (1976), Kirchler (1998), Blumenthal and Christian (2004), and Wenzel (2006).…”

Section: Introductionsupporting

confidence: 73%

“…Porcano (1988), Mason and Calvin (1984), Wenzel (2006) and Jackson and Milliron (1986) show that gender influences tax compliance, stating that single men are less willing to pay tax. Other works suggest that women are more compliant than men in general (Tittle, 1980), which may allow us to think that women present higher levels of tax compliance as well.…”

Section: Introductionmentioning

confidence: 99%

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THow can have an influence to be a housewive on women’s fiscal awareness? The case of Spain

2015

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Título:¿En que medida puede influir -ser ama de casa‖ en la conciencia fiscal de las mujeres? El caso de España. Resumen: Los autores analizan la conciencia fiscal de los ciudadanos españoles sobre el sistema fiscal. Se utiliza un cuestionario que explora los factores determinantes del sistema: conocimiento y aceptación del fraude, uso de prestaciones sociales y la satisfacción y la confianza en las instituciones. Se construye una tabla de contingencia y se estudia su significación estadística mediante el Coeficiente V de Cramer, modelos de regresión logís-tica binaria, multinomial y regresión ordinaria. Como covariables se tomaron el nivel educativo y la situación laboral, demostrando la falta de significación estadística del género en la conciencia fiscal. Si existen diferencias significativas entre hombres y el grupo amas de casa. Estas muestran niveles más bajos de conciencia fiscal, un menor conocimiento del sistema, mayor aceptación del fraude menor confianza en las administraciones y hacia sus conciudadanos. Palabras clave: conciencia fiscal; trabajo y cuidados no remunerado, conciencia fiscal y género, fraude fiscal. Abstract:The authors analyze the Spanish fiscal awareness through citizens' perception on the tax system. A questionnaire is used for exploring the most influential factors: knowledge of the system, acceptance of fraud, use of social benefits without adequate compensation, and satisfaction and confidence in institutions. Once the contingency table is built and the strength of the statistical significance is analyzed -by Cramer's V coefficient -binary logistic regression models, multinomial logistic regression and ordinal regression are applied. Educational level and employment status were taken as covariates, demonstrating the lack of statistical significance of gender in tax awareness. There are significant differences between men, women and the group of housewives. These women show lower levels of fiscal awareness, a greater lack of knowledge about the system, more acceptance of fraud, more dissatisfaction with administrations and further distrust towards their fellow citizens.

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Section: Introductionsupporting

confidence: 73%

Section: Introductionmentioning

confidence: 99%

THow can have an influence to be a housewive on women’s fiscal awareness? The case of Spain

2015

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“…See, for example, Tyler and Lind (2000). In the context of taxation, Wenzel (2002) finds that perceptions of procedural fairness also matter for tax compliance. 16 Again, marginal incentives do not vary the treatments and a concern for procedural fairness can therefore not explain differential voting across treatments.…”

Section: Resultsmentioning

confidence: 99%

Discriminatory taxes are unpopular—Even when they are efficient and distributionally fair

Sausgruber

Tyran

2014

Journal of Economic Behavior & Organization

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We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of two tax regimes to raise a given tax revenue. A "uniform tax" (UT) imposes the same tax rate on all markets and is fair in that it yields the same -but low -income to participants in all markets. The "discriminatory tax" (DT) imposes a higher burden on markets with inelastic demand and is therefore efficient but it is also unfair in that incomes are unequal across markets. We find that DT are unpopular, as predicted. Surprisingly, however, DT remain unpopular when they are both efficient and produce a fair (equal) distribution. We conclude that non-discrimination (equal treatment) is a salient fairness principle in taxation that shapes voting on commodity taxes above and beyond concerns for efficiency and equal distribution.

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“…Schmölders yaptığı çalışmayla ilk olarak tutum ve sosyal normları vergi kaçırma olgusunun merkezine almıştır (Bkz: Schmölders,1959). Vogel aynı yaklaşımı gözden geçirmiştir (Bkz: Vogel, 1974 Wenzel, 2002, Fujii, Kitamura ve Suda 2004, Murphy, 2005, Pearce, 2007, Kirchler, 2007 içinde Bkz: 84-87).…”

Section: Teori̇k çErçeve Ve Li̇teratür öZeti̇unclassified

Regulatory Role of Public Authority and Importance of Taxpayers’ Connection in Increasing Voluntary Tax Compliance: An Ordered Probit Model Approach

Serim¹

2015

Journal of Economics and Administrative Sciences

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ÖZVergi uyumunu sağlamak ve vergi uyumunu arttırmak açısından hem kamu otoritesinin düzenleyici rolü hem de mükellef çevresi önemlidir. Bu makale, "Toplanan vergilerin harcandığı alanları bilmek isteme" beklentisi üzerin-de etkili olan faktörlerin tespitine yönelik olarak 336 vergi mükellefinden alan araştırması yoluyla derlenen bulgulara dayanmaktadır Yapılan anketin bulgularının değerlendirilmesiyle varılan sonuçlar şöyle sıralanabilir: Vatandaşların vergilere ilişkin politik karar alma sürecine katılımının düşüklüğü mükelleflerde toplanan vergilerin harcanacağı yerler konusunda beklentilerinin dikkate alınmadığı düşüncesini yaratmaktadır. Bu düşünce zaten fikri alınmadığı için bazı mükelleflerin toplanan vergilerin harcandığı alanlarla ilgilenmemesi sonucunu yaratmaktadır. Toplanan vergilerin harcandığı alanları bildiği ve vergilerin harcama alanları kendi beklentileri ile örtüştüğü oranda vergi mükelleflerinin vergi uyumu artmaktadır. Vergi otoritesinin izlediği prosedürlerde adaletinden daha az memnun olan mükellefler ve aldığı kamu hizmetlerinden memnun olmayan mükellefler idarenin meşruiyetini sorgulamakta ve otoriteye karşı direnç göstermektedir. Mükelleflerin aile ve arkadaş çevresi dürüstçe vergi sistemine katkıda bulunmasını teşvik konusunda sosyal etkiye sahiptir. REGULATORY ROLE OF PUBLIC AUTHORITY AND IMPORTANCE OF TAXPAYERS' CONNECTION IN INCREASING VOLUNTARY TAX COMPLIANCE: AN ORDERED PROBIT MODEL APPROACH ABSTRACTThe regulatory role of public authority and the taxpayer's connections are both important in establishing and improving tax compliance. This paper is based on a field survey on 336 taxpayers, focused on finding the factors that affect taxpayers' expectations of getting informed about how the taxes are used. Results can be listed as follows: Insufficient participation by citizens to political decision making leads to the perception that taxpayers' expectations are not taken into consideration in deciding where to spend taxes. This perception causes some taxpayers to be indifferent to where taxes are spent, since their opinions are not asked. Tax compliance of taxpayers increase if they know where taxes are spent and if the areas that taxes are spent match their expectations. Taxpayers who are less satisfied with procedural fairness of tax authority and taxpayers who are not happy with public services question the legitimacy of the authority and resist it. Family and friends of taxpayers have social influence in encouraging to contribute to tax system honestly.

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The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.

Cited by 232 publications

References 71 publications

THow can have an influence to be a housewive on women’s fiscal awareness? The case of Spain

THow can have an influence to be a housewive on women’s fiscal awareness? The case of Spain

Discriminatory taxes are unpopular—Even when they are efficient and distributionally fair

Regulatory Role of Public Authority and Importance of Taxpayers’ Connection in Increasing Voluntary Tax Compliance: An Ordered Probit Model Approach

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