Intention to pay taxes or to avoid them: The impact of social value orientation |
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| Institution: | 1. University of Rome “Sapienza”, Rome, Italy;2. Helmut-Schmidt University, Hamburg, Germany;1. School of Humanities and Social Sciences, Fuzhou University, China;2. Department of Psychological and Brain Sciences, University of Delaware, USA;3. Department of Psychology, Ningbo University, Ningbo, China;1. University of Leipzig, Department of Psychology, Seeburgstr. 14-20, 04103 Leipzig, Germany;2. University of Leipzig, Department of Sociology, Beethovenstr. 15, 04107 Leipzig, Germany;1. Satya Wacana Christian University, Salatiga, Indonesia;2. Brawijaya University, Malang, Indonesia;1. University of Cologne, Richard-Strauss-Str. 2, D-50931 Köln, Germany;2. University of Göttingen, Gosslerstrasse 14, D-37073 Göttingen, Germany;3. University of Koblenz-Landau, Fortstraße 7, D-76829 Landau, Germany;4. Max Planck Institute for Research on Collective Goods, Kurt-Schumacher-Str. 10, D-53113 Bonn, Germany;1. Research Institute for Future Design, Kochi University of Technology, Japan;2. School of Economics and Management, Kochi University of Technology, Japan;3. Urban Institute, Kyusyu University, Japan;4. College of Business, Rikkyo University, Japan |
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| Abstract: | Economic factors such as audit rates and fines have shown inconsistent effects on tax payments, suggesting that they are not sufficient to explain tax compliance. Moreover, the tax compliance rate is surprisingly higher than what the standard economic model would predict. In the last fifteen years, literature aimed at solving this so called “puzzle of compliance” has increased and pointed out several factors that could possibly explain tax compliance processes, e.g., knowledge of the tax laws, trust toward the political system, as well as personal or social norms. The studies presented here examined the impact of social value orientation on tax morale and intention to avoid/evade taxes. Social value orientation was examined both as a chronic personal orientation (Studies 1 and 2) and as a contextual factor made salient by experimental manipulations (Study 3). The results are supportive of a relationship between social value orientation and measures of tax compliance. Furthermore, results of Study 3 provided evidence for a causal effect of social value orientation on intended tax non-compliance. The effect of social value orientation on intended tax non-compliance was mediated by tax morale (Studies 2 and 3). Results are discussed with reference to their potential practical applications. |
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| Keywords: | Tax compliance Social value orientation Tax morale |
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