Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having diffi...Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.展开更多
This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union(EU)...This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union(EU)or trust in the United Nations(UN).Using large-scale survey data from European countries,we provide evidence that all three trust variables are significantly related to the individual level of tax morale.Overall,the results regarding trust in the EU and the UN are very similar,while trust in the national government appears to be the main factor in driving tax morale.However,depending on the national context,trust in the national government interacts differently with trust in different international institutions with respect to the shaping of tax morale.展开更多
文摘Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.
基金the Deutsche Forschungsgemeinschaft(DFG,German Research Foundation)[Projekt-ID 440793159].
文摘This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union(EU)or trust in the United Nations(UN).Using large-scale survey data from European countries,we provide evidence that all three trust variables are significantly related to the individual level of tax morale.Overall,the results regarding trust in the EU and the UN are very similar,while trust in the national government appears to be the main factor in driving tax morale.However,depending on the national context,trust in the national government interacts differently with trust in different international institutions with respect to the shaping of tax morale.
