Tax Morale Research Articles

ІНСТРУМЕНТИ СОЦІАЛЬНО-ПСИХОЛОГІЧНОЇ ЛЕГІТИМНОСТІ ПОДАТКОВОГО ОПОРУ ТА ПОДАТКОВИЙ МЕНТАЛІТЕТ

Abstract. This article explores and reveals the tools of social and psychological legitimacy of tax resistance. It has been established that tax evaders use three techniques of neutralization, which justify the violation of the rules, deny the nature of the violation of the norm: technique ″Analysis of tax legislation″; reception of ″Little Man″; technique ″Normality Assertion″. The essence and key characteristics of the tax mentality are given. It is determined that the tax mentality can be understood as the basis of socialization for taxpayers, as a mental, social and cultural background that decisively forms the basic attitude to taxation. The key goal of the article is to research the tools of socio-psychological legitimacy of tax resistance and the essence and peculiarities of the tax mentality. The methods used involve the analysis of secondary sources of data, mainly scientific international and domestic literature. Tax theory and tax policy consider the fiscal tax system from a macroeconomic point of view. Tax psychology looks ahead, first of all, with the behavior of the taxed population, namely: with their attitude, behavioral explanatory motivation for taxation. Among the most important problems in this area, the question of the subjective attitude of the population to the amount of taxes, tax obligations, tax justice, how citizens cope with tax requirements, what socio-psychological tools they use for tax evasion, etc., is gaining special relevance. Unfortunately, in Ukraine, the issue of tax psychology has not been widely considered, so this indicates the relevance of research on the chosen topic. Tax evaders use stereotypical excuses to neutralize the illegality of the crime. Therefore, socio-psychological techniques and techniques are used to avoid partial or full taxation. It is important to add that the tax mentality includes a basic attitude towards the tax system, tax responsibility, tax justice and tax honesty. This is one of the main determinants of tax morality and tax discipline. Like tax morality, the mentality of the population is ambivalent: on the one hand, taxes are considered indispensable, on the other hand, the practical use of tax funds by the state is criticized. Key words: tax, taxation, tax system, tax resistance, evasion, socio-psychological tools, tax mentality, tax morality.

Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment

Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment, 10.1628/fa-2021-0016, Jahrgang 78 (2022) / Heft 1-2, 0015-2218 (1614-0974), Public Finance Analysis

Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending

Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending

Does Corruption Culture Matter for Tax Morale? Evidence From Generation of Immigrant Samples

Does Corruption Culture Matter for Tax Morale? Evidence From Generation of Immigrant Samples

Family Affairs or Government's Duty? The Tax Morality of a Mobile Society

Family Affairs or Government's Duty? The Tax Morality of a Mobile Society

An Attempt at Evaluating the Effect of Tax Morale on Tax Evasion

An Attempt at Evaluating the Effect of Tax Morale on Tax Evasion

Analysis of Tax Compliance Determinants and Property Owners Socio-Economic Profile in Benin

Implementing efficient tax policy remains a central concern to leaders. Consequently, this article seeks to analyse the determinants of property tax compliance in Benin to ultimately establish the socio-economic profile of property owners. To achieve this, the article first regresses the partial proportional odds model to identify conditional and inf luential factors to taxpayers’ compliance. This is followed by an exploratory multiple component analysis to build a property tax compliance index to establish a socio-economic profile of property owners. The results from a representative sample of 4 575 individuals have shown that in the presence of factors that measure political and social inf luences, the probability that a taxpayer has good tax morale is estimated at 71,978 per cent. The property tax compliance index value sits at 3,076, confirming that Beninese property owners are mostly non-compliant. It was deduced from these results that the typical Beninese taxpayer is a “social taxpayer” strongly inf luenced by social norms. To improve the level of property tax compliance, the tax administrations of developing countries in general and that of Benin in particular, must implement a tax policy based on taxpayers’ profiles. Further studies on the determination of the optimal property tax rate are essential in order to quantitatively assess the extent to which mobilisation performance can be enhanced by taking taxpayers’ profiles into consideration.

Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending

Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending

Literature Reviews of Internal Aspects of Individual Taxpayers That Influence Tax-Paying Compliance

Studies on individual taxpayer compliance have been carried out. Several internal factors from within the taxpayer can affect taxpayer compliance. In this study, researchers will identify any internal factors affecting taxpayer compliance in paying taxes. Researchers reviewed 20 articles related to internal factors that can affect tax compliance. Such internal factors include tax morale, education level, income level, age, and gender. According to the 20 articles, there are still inconsistencies. Several studies have stated that these internal factors affect taxpayer compliance. Another study states that the internal factors did not affect taxpayer compliance.

Tax morale: Framing and fairness

Tax morale has been a focus of academics and policy makers for some time. The measurement of individuals’ tax morale is subjective, and various proxies have been employed in qualitative and quantitative research. The framing of these measures has been considered in some research with respect to equivalency or goal framing, but the underlying implication of emphasis framing in commonly used proxies has yet to be considered. Further, although fairness and financial literacy have been considered determinants of tax morale, no one has yet considered whether financial and tax literacy (FTL) has a moderating effect on fairness and tax morale.This research addresses these gaps in the literature. The findings suggest that questions and scenarios posed by academics and policy makers should consider positive, negative, and emphasis framing, as well as the moderating effect of the respondents’ FTL to measure individuals’ tax morale effectively. The findings also suggest that raising levels of FTL could have a double dividend: not only will improved FTL have a positive impact on tax morale, but it might be magnified through the impact of fairness. These findings hold only when morale is determined by negatively framed scenarios. In particular, the perceived fairness of the tax system enhances tax morale when FTL is high, whereas the perception of fairness has no effect on tax morale for respondents with lower levels of FTL.

What are the factors of tax evasion? New findings in the EVS Study

Abstract This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify cheating on tax or not. The dependence and effect of selected factors were determined by analyzing data from the latest European Values Study (2019). The analysis revealed that not only demographic factors (gender, age), but also other socio-economic and institutional factors (religion, willingness to defend the home country, being a proud citizen, trust in government and respect for authorities) have a significant impact on taxpayers’ justification of cheating on taxes. This research is specifically focused on the Czech Republic, Poland and Spain.

Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax Compliance in the Philippines

R esearch Aims: The purpose of this study is to determine the underlying reasons behind the management’s tax compliance and non-compliance decisions.   Design/methodology/approach: This study employed a mixed-method research approach in which the scale observations of taxpayers’ tax compliance practices and the taxpayers' lived experiences and perspectives about tax where integrated. The quantitative approach utilized binary logistic regression, and the qualitative approach used thematic and joint-result analyses. Research Findings: The integration of the two research methods revealed three distinct types of taxpayers: impulsive, reflective, and active. The result indicates that the taxpayer's compliance behavior may have an effect on the sustainability of the country's firms, implying that the taxpayer's compliance behavior may manifest in management practices and governance. Theoretical Contribution/Originality: The study's development adds to the body of knowledge of the three types of taxpayers who rationalize their tax compliance and non-compliance . These taxpayers’ characteristics are a meta-inference of the effect of tax filing experience and tax morale, and the taxpayers’ emerged attitudes substantiated by their perspective on tax. Managerial Implications in the Southeast Asian context : Tax evasion may be a symptom of a larger issue with public finance, law enforcement, organizational architecture, or an organization's ethical standards. A complying owner or management exhibits ethical ideals in their business practices. Taxpayers' ability and willingness to comply with tax regulations will afford management with more opportunities to attract more investors and partners because of ethical and good governance practices. Research limitations and implications : The mixed-method approach elucidates why taxpayers have diverse motivations for tax compliance. This study adds to the literature a new perspective on tax compliance.

Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes.
 Keywords : Morale; Sanctions; E-Filling; Tax Compliance.

PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA

This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis. The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.

Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19

This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influence of Tax Relaxation & Tax Morale have a significant positive effect on Tax Compliance while the research results for tax incentives show a significant effect on tax compliance.

Establishing factors affecting the tax morale of individuals working in the gig economy

PurposeThe purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws.Design/methodology/approachData was collected from gig economy workers through a questionnaire survey and analysed using second-generation multivariate analysis (partial least squares-structural equation modelling).FindingsThe findings reveal that while the extent of the dependency on the gig economy has a positive relationship with tax morale, the level of education has a negative relationship. However, in contrast to reflective moral attentiveness, perceptual moral attentiveness positively influence tax morale.Originality/valueAs no earlier study has examined factors affecting tax morale in the context of the gig economy, this research will be beneficial to tax authorities and policymakers. This study also offers insights into multidimensional aspects of the tax morale of those working in the gig economy.

The Effect of Moral Tax and Tax Compliance on Decision Making Through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia

Religion-based communities have the potential to have tax morals and tax compliance and knowledge of taxes, then what if tax morals and compliance are reviewed from a gender perspective. The purpose of this study is to analyze the effect of tax morale and tax compliance on decision making through a gender perspective. The type of research approach used is quantitative correlational analysis using the Linear Regression test. Respondents amounted to 100 people who were members of the Yasinan group with the data collection method using a questionnaire. The results of the study indicate that 1) Tax morale and tax compliance have an influence on decision making with the correlation coefficient of the two independent variables being 0.564 and 0.495. The amount of efficiency of tax moral determination and tax compliance on decision-making together is 0.368. The regression line equation is Y = 0.360 + 0365X1 + 0.145X2. 2) Gender does not affect the tax moral and tax compliance variables. 3) Women's tax morale is based on ethics and heart, while men's is based on logic and principles. Men dominate tax responsibilities in the family, however, in terms of financial arrangements for taxes and tax calculation, most of them are dominated by women.
 
 Received: 6 May 2021 / Accepted: 4 September 2021 / Published: 5 November 2021

Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction

This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that life satisfaction is positively associated with tax morale. Life satisfaction plays a significant role in increasing tax compliance practices. It is also important to note that there is a positive mediating effect of life satisfaction on tax morale through financial satisfaction and institutional trust. In line with our hypotheses, the results of a series of analyses remain robust to different models. These results imply that a higher level of life satisfaction may increase the proportion of individuals who report the highest tax morale in Azerbaijan. Our findings have policy implications for Azerbaijan and other governments aiming to alleviate high levels of tax evasion.

The effect of language on financial inclusion

This study explores whether cross-country differences in financial inclusion can partly be attributed to language heterogeneity. We examine if the future time reference (FTR) component of a language affects intertemporal decision making of individuals when it comes to financial inclusion. We analyze this premise in the backdrop of the extant literature which demonstrates that speakers of languages that demonstrate weak-FTR tend to give relatively more importance to the future. Based on a sample of 78 countries and employing OLS, probit, and instrumental variable methods, we demonstrate that countries where the dominant language exhibits weak-FTR, the percentage of population making use of various financial services, is relatively higher. Further, we identify patience, educational attainment, and tax morale, as potential channels through which the weak-FTR component of language might impact financial inclusion. Our results are robust to controlling for cross-country and individual-level characteristics, language evolution, and alternate future marking behavioral indicators.

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.