Public good or private gain? An experiment on the influence of social norms and prosociality on tax behaviour
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2024-07-09
Language
en
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Abstract
Even though income taxes are vital to provide necessities and amenities to citizens, most people dislike paying income tax. As a result, a substantial amount of income tax revenue is lost due to tax evasion annually. The objective of this study is to examine the effects of compliance social norms and prosociality of tax revenue usage on tax compliance intentions and tax morale. Furthermore, the new idea of an interaction between compliance social norms and prosocial preferences for tax revenue usage that favourably impacts tax compliance intentions and tax morale is tested. A hypothetical online survey experiment with 166 participants confirms the roles of compliance social norms and prosociality of tax revenue usage as drivers of tax compliance intentions and tax morale. Evidence is also found for an interaction effect that favourably impacts tax morale. This innovating finding opens doors for further research.
Keywords: Tax behaviour, Tax compliance, Tax morale, Social norms, Prosociality, Hypothetical experiment
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Faculteit der Managementwetenschappen