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| Author: | Trivedi, V.U. Shehata, M. Lynn, B. |
| Title: | Impact of personal and situational factors on taxpayer compliance: An experimental analysis |
| Journal: | Journal of Business Ethics
2003 : OCT II, VOL. 47:3, p. 175-197 |
| Index terms: | Taxation Tax evasion |
| Freeterms: | Tax compliance Experimental economics |
| Language: | eng |
| Abstract: | This study used a laboratory experiment with monetary incentives to test the impact of three personal factors, that is, moral reasoning, value orientation and risk preference, and three situational factors, i.e. the presence/absence of audits, tax inequity, and peer reporting behaviour, while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behaviour. These results highlight the importance of obtaining proper understanding of these factors for developing effective policies for increasing the level of compliance, and indicate that standard enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers. |
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