Noncompliant Behavior Research Articles

Early tax education: Could it change the future compliance behavior?

Many developing countries face the challenges of low tax compliance behavior due to the self-assessment system. Therefore, the purpose of this study was to obtain empirical evidence about the implication of early tax education toward the changes in future taxpayers’ compliance behavior. Previous research found that early tax education can develop the compliance paradigm in human behavior. This study employed a quantitative research method with a case study approach. Data was gathered through a survey of 719 students of junior and senior high school in Jakarta, Indonesia as respondents, and divided into two groups: those who receive tax learning at school and those who did not. The results revealed that early tax education positively affects taxpayers’ compliance behavior, especially for those who had received tax learning. This study reports preliminary findings in tax education and fills the gap of research in this area. The research contributes to learning and behavior studies and sheds light on implementing early tax education to resolve non-compliance tax behavior.

Contextual factors predicting compliance behavior during the COVID-19 pandemic: A machine learning analysis on survey data from 16 countries.

Voluntary isolation is one of the most effective methods for individuals to help prevent the transmission of diseases such as COVID-19. Understanding why people leave their homes when advised not to do so and identifying what contextual factors predict this non-compliant behavior is essential for policymakers and public health officials. To provide insight on these factors, we collected data from 42,169 individuals across 16 countries. Participants responded to items inquiring about their socio-cultural environment, such as the adherence of fellow citizens, as well as their mental states, such as their level of loneliness and boredom. We trained random forest models to predict whether someone had left their home during a one week period during which they were asked to voluntarily isolate themselves. The analyses indicated that overall, an increase in the feeling of being caged leads to an increased probability of leaving home. In addition, an increased feeling of responsibility and an increased fear of getting infected decreased the probability of leaving home. The models predicted compliance behavior with between 54% and 91% accuracy within each country's sample. In addition, we modeled factors leading to risky behavior in the pandemic context. We observed an increased probability of visiting risky places as both the anticipated number of people and the importance of the activity increased. Conversely, the probability of visiting risky places increased as the perceived putative effectiveness of social distancing decreased. The variance explained in our models predicting risk ranged from < .01 to .54 by country. Together, our findings can inform behavioral interventions to increase adherence to lockdown recommendations in pandemic conditions.

Compliance with pre-harvest interval rules in apple production—A comparative analysis of green nudges among fruit growers and agricultural students in Germany

Using an incentivized single-player multi-period business management game in which the participants have to manage a virtual apple farm as an experimental device, this study examines how nudges can improve compliance with regard to the 14-day pre-harvest interval rule after the pesticide application. Two different samples were examined, namely German fruit growers and agricultural students. Two different green nudge treatments were investigated: A nudge with facts and pictures which imply environmental and health damages that are presumably caused by breaching the 14-day pre-harvest interval rule, and a nudge with an additional social comparison suggesting that the majority of fruit growers in the same region comply with the rule. The core result of the study is that nudging has a preventive effect and reduces participants' non-compliance behavior in the business management game. The results are of interest to (agricultural) policy makers dealing with regulatory strategies in the context of pre-harvest intervals in apple production, as it is widely documented that nudging is an effective low-cost supplement to controls. Furthermore, the results are of interest for further research in the field of (experimental) economics and nudging, as we provide novel insights into the application of nudges.

Tax avoidance and evasion in a dynamic setting

We study an intertemporal utility maximization problem where taxpayers can engage in both tax avoidance and tax evasion. Evasion is costless but is fined if discovered, while avoidance is costly but might be successful (i.e. deemed legitimate) with a given probability (β) upon audit. We find that traditional deterrence instruments (fine and frequency of audit) reduce optimal evasion but, in contrast with results in a static framework, they have no impact on optimal avoidance. In fact, tax avoidance depends negatively on its marginal cost and positively on both its probability of success (β) and the tax rate. We show that non-compliance behavior may result in a Laffer curve for fiscal revenues and that the revenue maximizing tax rate is lower the higher β. We characterize the optimal level of β by taking into account different government objectives: minimizing evasion, minimizing non-compliance (evasion plus avoidance), or maximizing revenues. Our results suggest that specific policies (e.g., tax simplification) need to be implemented to deter avoidance and we illustrate their impact on evasion.

Revealing bifurcation mechanisms in a 2D nonsmooth map by means of the first return map

In this work, our goal is to show how a properly constructed first return map can help to describe the dynamics of a two-dimensional piecewise smooth map. In particular, to understand some formation principles of the bifurcation structure of its parameter space. The considered map is important from the applied point of view: it models the effects of fraud in a public procurement procedure and allows one to investigate whether honest or dishonest behavior prevails in society. We present the bifurcation structure of the map formed by the periodicity regions associated with attracting cycles of different periods. By means of the first return map, we show that the boundaries of these regions are related to border collision bifurcations typical for nonsmooth maps, as well as standard fold and flip bifurcations. The main economic result is related to the emergence of unexpected changes in qualitative non-compliant behavior over time.

Understanding and Exploring the Concept of Fear, in the Work Context and Its Role in Improving Safety Performance and Reducing Well-Being in a Steady Job Insecurity Period

Job insecurity is attributable to the fear of being exploited by the organization and may have negative effects on employees. For example, it may lead employees to adopt non-compliant or deviant behaviors that harm individuals and their organization. However, knowledge about specific fears that have positive or negative effects on employees and organizations is limited. Therefore, this study aimed to detect the main fears related to job insecurity in an organization and the hidden meanings included in each of these fears that may cause negative and positive effects on important work-related outcomes. Further, we identified safety behaviors related to the previously identified fears. Notably, we investigated whether fears reduce well-being, the number of accidents and near misses, and behaviors related to safety and whether they increase the perceived probability of making mistakes. We conducted 65 focus groups with 37 managers/employees and 180 workers in separate groups. Furthermore, they completed a self-report questionnaire. We identified eleven fears and related meanings and ten safety behaviors. Multivariate regression analyses revealed that fears were significantly negatively associated with well-being and safety behaviors but not with the probability of making mistakes and causing accidents. Thus, fears play a key role in promoting behaviors, organizational strategies, and employees’ well-being. The analysis results show that fears are included in a main general factor and suggest a new way to consider fears at work. Given our findings, we propose a new definition of fear in the organization.

Association between stress and information security policy non-compliance behavior: A meta-analysis

Stress plays a critical role in information security policy (ISP) compliance behavior. Since there are multiple sources of stress, the current literature does not provide a consistent view of the association between stress and ISP compliance behavior. Understanding the significance of the association between stress and ISP compliance behavior is valuable for managers, especially in managing the tradeoff between stress and ISP compliance behavior among individuals. It is also important to understand why there has been so much inconsistency in past studies. Thus, we attempted a meta-analysis to provide a generalized interpretation of the association between stress and ISP non-compliance behavior. A systematic literature review and a meta-analysis are conducted to examine the underlying contradiction and aggregate the findings of relevant studies. The results of this meta-analysis confirmed a weak positive correlation between stress and ISP non-compliance behavior. Demographic characteristics like age, country, and the category of the respondents (employee vs non-employee) are significant predictors of the association between stress and ISP non-compliance behavior. The meta-analysis presented here is also pertinent to the recent COVID-19 pandemic, which forced organizations to engage with their employees in new working conditions, putting employees under more stress and strain.

The Role of Family Health in Mediating the Association between Smartphone Use and Health Risk Behaviors among Chinese Adolescent Students: A National Cross-Sectional Study.

The direct impact of smartphones on health risk behaviors of adolescent students has been verified. However, the mediating mechanisms that underly this relationship remain largely unknown. Therefore, the aim of the study is to explore the role of family health in mediating the relationship between the frequency of smartphone use and adolescent students’ health risk behaviors. A questionnaire was used to collect cross-sectional data from 693 adolescent students aged 12–18 in China and a structural equation model was analyzed. Among the nine health risk behaviors, the most frequent health risk behaviors in Chinese adolescent students were non-compliance walking behaviors (M=Mean; SD = Standard deviation) (M ± SD) (2.78 ± 1.747), eating unhygienic food (M ± SD) (2.23 ± 1.299), being subjected to physical violence (M ± SD) (2.19 ± 0.645), and leaving home (M ± SD) (2.13 ± 0.557). The SEM results showed that the adolescent students’ smartphone use had a positive impact on delaying the age of first alcohol consumption (β = 0.167, CI:0.067 0.287) and a negative impact on the non-compliance walking behaviors (β = 0.176, CI:0.011 0.266). Family health plays an indirect-only mediated role (the proportions of indirect-only mediated roles are 11.2%, 12.4%, and 11.5%) in the relationship between smartphone use and adolescent students’ partial health risk behaviors: (CI: −0.042 −0.002), (CI: −0.049 −0.005), and (CI: −0.043 −0.002). These findings provided a theoretical and practical basis for better interventions in adolescent health risk behaviors.

Determinants of Tax Non-compliance Intention among SME Owners in Malaysia: The Moderating Effect of Religiosity

The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, their tax non-compliance behaviour has not been given enough attention, particularly on their owners. Therefore, this study empirically investigates the determining factors of SMEs’ owners on their tax non-compliance intention. This study extends the theory of planned behaviour (TPB) model by incorporating the theory of religious commitment in order to determine the relationship between the constructs of TPB and religiosity and tax non-compliance intention as well as to test the moderating effect of religiosity. Employing survey design, questionnaires were randomly distributed to 580 SME owners in Malaysia, with 72.8 percent response rate. The data collected were analysed by using PLS-SEM statistical tool. Findings reveal that attitude towards tax non-compliance and subjective norms positively influence tax non-compliance intention, whereas perceived behavioural control negatively influences tax non-compliance intention. Findings also indicate that the significant positive relationship between attitude towards tax non-compliance with tax non-compliance intention became weaker for highly religious SME owners. Moreover, the significant negative relationship between perceived behavioural control with tax non-compliance intention was stronger for SME owners with higher religiosity. These findings contribute theoretically and practically with imperative implications to academicians, government and tax authorities.

Cross-cultural investigation from nine countries on the associations of antisocial traits and the WHO's containment measures for the COVID-19 pandemic.

Personality traits play a role in prosocial behavior in relation to containment measures intended to tackle the COVID-19 pandemic. Empirical findings indicated that individuals high in socially aversive traits such as callousness are less compliant with containment measures. This study aimed to add cross-cultural data on the relationship between antisocial traits and adherence to COVID-19 containment measures. The sample consisted of 4,538 adults recruited by convenience in nine countries (Australia, Brazil, England, Iraq, Iran, Italy, Jordan, Saudi Arabia, and the United States). Statistical analyses indicated two latent profiles from our sample, empathic and antisocial, and six COVID-19 containment-measure-related factors using measures covering antisocial traits (PID-5), empathy (ACME), global personality pathology (LPFS-BF), and COVID-19 behaviors and beliefs. Through MANCOVA, the antisocial profile consistently showed less compliance and concern about the COVID-19 containment measures, even when controlling for demographics and local pandemic covariables. The network analysis indicated a lack of empathy and callousness as crucial traits of the predisposition to non-compliant behavior. In elaborating on prosocial campaigns in community emergencies, our cross-cultural findings would need to consider personality traits that focus on antisociality, anticipating similar associations and potential impacts in future disease outbreaks.

Managing off-trail walking behaviour in national parks

ABSTRACT The purpose of this viewpoint paper is to provide practical managerial strategies to address the problematic behaviour of visitor non-compliance at national parks. This paper provides a descriptive overview of current non-compliant behaviours in national parks and offer suggested practical solutions and directions. Although past studies have explored the underlying motivations behind visitor non-compliance in national parks, research on management tactics to curb this problematic behaviour remains limited. Therefore, more attention is needed to solve this perennial issue. While most national parks use a combination of both direct and indirect management tactics to manage off-trail walking behaviour, it is recommended park managers try using indirect management tools first before converting to rigid authoritative direct management approaches to manage non-compliant behaviours in national parks. This paper also advocates for future research to identify reasons behind non-compliant behaviour in national parks and examine the effectiveness of direct and indirect management tools across different visitor segments to address this problematic behaviour.

The Influence of Perception and Tax Knowledge on Non-Compliance in Indirect Tax among Public Universities Student

Studies on tax non-compliance remain limited. This is due to the challenges and difficulties of getting access to the correct information on indirect tax. However, these studies only focus on economic factors. The researchers focus on examining the relationships between non-economic factors and tax non-compliance. This study distributed a sample of 285 public universities student in Selangor and Klang Valley. The findings reveal a strong relationship between tax knowledge and perception of non-compliance behavior. Therefore, tax administrators need to collaborate more closely with universities or other educational institutions to create more awareness among Malaysians to comply with Malaysian tax systems.

Inter-temporal decisions, optimal taxation and non-compliant behaviors in groundwater management

A sizable part of the water extracted is unauthorized. This phenomenon may contribute to exacerbate the problem of groundwater over-exploitation. To consider both issues, we study the interaction between the water agency and farmers through a leader–follower differential game in which both agents are perfect foresight. Since the farmers have to pay a tax on individual withdrawals imposed by the water agency to manage the groundwater, illegal behaviors may arise to save this cost. However, if discovered, the farmers are punished with an administrative sanction. The game is solved using feedback Stackelberg solution. Moreover, to enrich the model’s policy suggestions, we also consider an alternative context in which farmers can adopt a trigger strategy. Finally, we perform numerical simulations based on the western La Mancha (Spain) aquifer data to better understand both the analytical results and the effects of the sanction mechanism on non-compliant behaviors.

Economic consequences of noncompliant behavior of patients with chronic renal failure and ways of its correction

Introduction. Kidney transplantation is the main high-tech type of medical care aimed at saving the life of a patient with chronic kidney disease in the terminal stage of the disease. The amount of economic costs for the treatment of patients with chronic renal failure depends on the results of transplantation: the calculation for 1 patient with a favorable outcome is 1,665,110.19 rubles, with an unfavorable outcome – 2,932,078.07 rubles. Noncompliant behavior (non-compliance with doctors' recommendations) directly affects the effectiveness and outcome of transplantation, as well as its economic component. In order to minimize the factors affecting transplant rejection after surgery due to patient noncompliant behavior, it is necessary to assess adherence to treatment at the stages before and after transplantation.Aim. To assess the adherence to treatment of patients with chronic renal failure of the N.V. Sklifosovsky Research Institute for Emergency Medicine at all stages of kidney transplantation in order to identify risk groups for noncompliant behavior.Material and methods. The study was conducted on the basis of the Department of Kidney and Pancreas Transplantation of the N.V. Sklifosovsky Research Institute for Emergency Medicine. 3 groups of patients with a diagnosis of "Chronic renal failure" were examined: 1. 48 patients before kidney transplantation who were on the waiting list. The average age of patients: 48.06±10.21 years. Gender composition of the group: 40% men, 60% women. 2. 62 patients a month after kidney transplantation. The average age of patients: 49.49±11.04 years. Gender composition of the group: 41% men, 59% women. 3. 22 patients more than 1 month after kidney transplantation. The average age of patients: 43.39±12.29 years. Gender composition of the group: 41% men, 59% women.The assessment of the level of adherence to treatment was carried out using the following psychodiagnostic techniques: "Quantitative assessment of adherence to treatment", "Social significance of the disease" and "Compliance level".Results. The data obtained by us demonstrate the highest level of adherence to treatment in the waiting list group (90.67±18.91 points), in the group a month after transplantation this level decreases (71.29±22.70 points), the lowest indicators (65.73±23.47 points) in the group a few months after kidney transplantation.Conclusion. Noncompliant behavior of patients can affect the treatment outcomes. According to our study, patients on the waiting list have the highest rates in terms of adherence to treatment, the group of patients a month after transplantation is characterized by a decrease in all indicators, and the group a few months after kidney transplantation is characterized by the lowest parameters. According to the dynamics of changes in the level of adherence to treatment in the groups we examined, it is recommended to prevent noncompliant behavior in order to increase the treatment effectiveness and minimize financial costs for the consequences of transplant rejection due to the patient's fault.

Compliance with Barrier Gestures during COVID-19 Pandemic as a Function of the Context: A Longitudinal Observational Survey at the University of Liège.

During the COVID-19 pandemic, barrier gestures such as mask wearing, physical distancing, greetings without contact, one-way circulation flow, and hand sanitization were major strategies to prevent the spread of SARS-CoV-2, but they were only useful if consistently applied. This survey was a follow-up of the first survey performed in 2020 at the University of Liège. We aim to evaluate the compliance with these gestures on campuses and examine differences in the extent of the compliance observed in different educational activities and contexts. During 3.5 months, the counting of compliant and non-compliant behaviors was performed each week in randomly selected rooms. Using data collected during both surveys (2020 and 2021), binomial negative regression models of compliance depending on periods (teaching periods and exam sessions), type of rooms, and campuses were conducted to evaluate prevalence ratios of compliance. The percentage of compliance in this second survey was the highest for mask wearing and physical distancing during educational activities (90% and 88%, respectively) and lowest for physical distancing outside educational activities and hand sanitization (45% and 52%, respectively). Multivariate analyses revealed that the compliance with most gestures was significantly higher in teaching rooms than in hallways and restaurants and during exam sessions. The compliance with physical distancing was significantly higher (from 66%) in auditoriums, where students had to remain seated, than during practical works that allowed or required free movement. Therefore, the compliance with barrier gestures was associated with contextual settings, which should be considered when communicating and managing barrier gestures. Further studies should specify and confirm the determining contextual characteristics regarding the compliance with barrier gestures in times of pandemic.

Behavior of Private Retailers in a Regulated Input Market: An Empirical Analysis of the Fertilizer Subsidy Policy in Nepal

The private sector in Nepal participates in the regulated import and distribution of three types of subsidized fertilizer. However, almost 55% of the agrovets (family-owned microenterprises) that retail agricultural inputs do not comply. Many farmers rely on the fertilizer purchased through these agrovets, including subsidized ones. There is no private sector importer of the three types of fertilizer covered by the subsidy program, which indicates that the agrovets either acquire these through leakage in the government distribution system or through illegal cross-border trade from India, both of which are considered legal noncompliance. We discern the determinants for this noncompliant behavior of agrovets using logistic regression. The results from logistic regression suggest that the agrovets that are more likely to comply are registered, have membership in business associations, and have a higher number of competitors. Those with diversified business portfolios and covering a greater number of districts are less likely to comply. Key informants, consisting of both public and private sector stakeholders, were solicited for their views on solving this noncompliant behavior. The private sector unanimously asserts the need for deregulation of fertilizer imports and the participation of agrovets in the distribution of the subsidized fertilizer. In contrast, the public sector is skeptical of the ability and trustworthiness of the private sector in the import and distribution of quality fertilizer. We propose a middle ground to mitigate private sector noncompliance and suggest a policy revisit to increase the fertilizer supply and distribution efficiency.

Alternative SIAR models for infectious diseases and applications in the study of non-compliance

In this paper, we use modified versions of the SIAR model for epidemics to propose two ways of understanding and quantifying the effect of non-compliance to non-pharmaceutical intervention measures on the spread of an infectious disease. The SIAR model distinguishes between symptomatic infected (I) and asymptomatic infected (A) populations. One modification, which is simpler, assumes a known proportion of the population does not comply with government mandates such as quarantining and social-distancing. In a more sophisticated approach, the modified model treats non-compliant behavior as a social contagion. We theoretically explore different scenarios such as the occurrence of multiple waves of infections. Local and asymptotic analyses for both models are also provided.

MODERATION OF TRUST IN GOVERNMENT IN MODELLING TAX COMPLIANCE BEHAVIOUR BASED ON TAX FEATURES

of tax revenue, Jordan government is haunted by a high rate of tax non-compliance behaviour that cost around JD1.4 billion in 2017. Thus, revealing the factors that determine the compliance behaviour has become imperative. Therefore, this study investigates the possible factors of tax compliance among SMEs in Jordan with consideration of trust in government as a moderator. The conceptual framework of this study include sales tax compliance behaviour as the dependent variable and the antecedents are tax knowledge, tax fairness, tax morale, tax authority, tax rate, and tax penalties. The population of this study is the small and medium size firms (SMEs) in Amman, Jordan. Approximately 59.9 percent (8,485 firms) of Jordanian SMEs are located in the capital city of Amman and the suitable sample size based on Morgan-Kerjice formula is 373. Unit of analysis for this research is the company principals (owners, CEOs, Financial managers) of the SMEs. The study adopts the direct collect survey technique to reach a relatively specific-target sample of SME principals. For data analysis, SmartPLS is used to do the regression-based analysis, but SPSS is used for data cleaning, demographic and descriptive analysis. Tax fairness has no significant impact while the other five antecedents have significant impacts. The precedence for the relations based on the path coefficient value is tax penalty (0.436), tax rate (0.233), tax authority (0.199), TK (0.142), and tax morale (0.103). Government trust have a significant moderation in two relationships that associated with tax authority and tax rate. KEYWORDS: tax compliance behaviour, tax knowledge, tax fairness, tax morale, tax authority, tax rate, tax penalties, trust in government, Jordan

Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia

Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia

Some detrimental effects of conditioned reinforcement on the maintenance of dog behavior.

In animal training, there is disagreement regarding whether a conditioned reinforcer, such as the sound of a clicker, should always be followed by an unconditioned reinforcer, such as a treat. Proponents for clicking without always giving a treat argue that the click can substitute for the reinforcer, due to Pavlovian conditioning and the partial reinforcement effect. Those who advise always following the click with a treat argue that the clicker will become an unreliable predictor of food if it is not always followed by an unconditioned reinforcer. In this study, a within-subject reversal design with two dogs was used to compare the behavioral effects of always following a click with food (one click condition) and only sometimes following a click with food (two clicks condition). Results showed that the two clicks condition disrupted the frequency, accuracy, and topography of the behavior and increased noncompliance and other unwanted behaviors. While the detrimental effects of this condition may seem paradoxical at first, they can be explained by the discriminative properties of the conditioned reinforcer.