haku: @journal_id 767 / yhteensä: 88
viite: 13 / 88
| Tekijä: | Bobek, D. D. Hatfield, R. C. |
| Otsikko: | An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance |
| Lehti: | Behavioral Research in Accounting
2003 : VOL. 15, p. 13-38 |
| Asiasana: | TAXATION THEORIES BEHAVIOURAL SCIENCE |
| Kieli: | eng |
| Tiivistelmä: | In this study, Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to extend prior research examining taxpayers' compliance intentions. Specifically, moral obligation is added to the theory's explicit constructs: attitude, subjective norms (i.e., peer influence), and perceived behavioral control. Moral obligation was expected to be a moderating influence and therefore interaction effects were hypothesized. The study was conducted in two phases. In the first phase, a procedure was used to determine the outcome beliefs that underlie taxpayers' attitudes. These beliefs were incorporated into an attitude measure used in the second phase in which subjects responded to two of three tax-compliance scenarios. |
SCIMA