Multidimensional tax compliance attitude:
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin
Freie Universität Berlin
2023
|
| Series: | Diskussionsbeiträge / Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft FACTS
2023, 7 |
| Subjects: | |
| Links: | https://refubium.fu-berlin.de/handle/fub188/41152 |
| Abstract: | Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax morale, and perceived fairness, an integrative, bottom-up approach addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a multidimensional Tax Compliance Attitude Inventory (TCAI) by harmonizing real taxpayer re-sponses with established theoretical underpinnings. Through factor analysis, we delineate four pivotal factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Notably, mo-rale and deterrence emerge as consistent influencers of tax compliance. Embracing this multidi-mensionality, our cluster analysis demarcates two distinct taxpayer personas: (a) moralists and (b) rationalists. Our findings underscore that moralists consistently exhibit higher tax compliance than their rationalist counterparts. We further present a streamlined classification algorithm to operationalize the TCAI in new datasets, minimizing item count. This work serves as a seminal contribution, offering both academia and tax authorities a robust, quantitative tool to gauge tax compliance attitudes. |
| Physical Description: | 1 Online-Ressource (35, 22 Seiten) Diagramme |
Staff View
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV049370173 | ||
| 003 | DE-604 | ||
| 005 | 20241205 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 231018s2023 xx |||| o|||| 00||| eng d | ||
| 024 | 7 | |a 10.17169/refubium-40873 |2 doi | |
| 024 | 7 | |a urn:nbn:de:kobv:188-refubium-41152-7 |2 urn | |
| 035 | |a (OCoLC)1409117475 | ||
| 035 | |a (DE-599)BVBBV049370173 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-188 | ||
| 084 | |a 330 |2 FUB | ||
| 100 | 1 | |a Bruns, Christoffer |e Verfasser |0 (DE-588)1350431443 |4 aut | |
| 245 | 1 | 0 | |a Multidimensional tax compliance attitude |c Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler |
| 264 | 1 | |a Berlin |b Freie Universität Berlin |c 2023 | |
| 300 | |a 1 Online-Ressource (35, 22 Seiten) |b Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 1 | |a Diskussionsbeiträge / Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft |v 2023, 7 |a FACTS | |
| 520 | 3 | |a Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax morale, and perceived fairness, an integrative, bottom-up approach addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a multidimensional Tax Compliance Attitude Inventory (TCAI) by harmonizing real taxpayer re-sponses with established theoretical underpinnings. Through factor analysis, we delineate four pivotal factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Notably, mo-rale and deterrence emerge as consistent influencers of tax compliance. Embracing this multidi-mensionality, our cluster analysis demarcates two distinct taxpayer personas: (a) moralists and (b) rationalists. Our findings underscore that moralists consistently exhibit higher tax compliance than their rationalist counterparts. We further present a streamlined classification algorithm to operationalize the TCAI in new datasets, minimizing item count. This work serves as a seminal contribution, offering both academia and tax authorities a robust, quantitative tool to gauge tax compliance attitudes. | |
| 650 | 4 | |a behavioral economics | |
| 650 | 4 | |a compliance attitudes | |
| 650 | 4 | |a compliance behavior | |
| 650 | 4 | |a tax evasion | |
| 650 | 4 | |a heterogeneous individuals | |
| 650 | 0 | 7 | |a Steuer |0 (DE-588)4057399-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuermoral |0 (DE-588)4183197-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Compliance |g Psychologie |0 (DE-588)4645320-9 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Steuer |0 (DE-588)4057399-0 |D s |
| 689 | 0 | 1 | |a Compliance |g Psychologie |0 (DE-588)4645320-9 |D s |
| 689 | 0 | |5 DE-188 | |
| 689 | 1 | 0 | |a Steuermoral |0 (DE-588)4183197-4 |D s |
| 689 | 1 | |5 DE-188 | |
| 700 | 1 | |a Fochmann, Martin |d 1983- |e Verfasser |0 (DE-588)1020540060 |4 aut | |
| 700 | 1 | |a Mohr, Peter |e Verfasser |0 (DE-588)133395014 |4 aut | |
| 700 | 1 | |a Torgler, Benno |d 1972- |e Verfasser |0 (DE-588)135795729 |4 aut | |
| 810 | 2 | |a Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft |t Diskussionsbeiträge |v 2023, 7 : FACTS |w (DE-604)BV026641400 |9 2023,7 | |
| 856 | 4 | 0 | |u https://refubium.fu-berlin.de/handle/fub188/41152 |x Resolving-System |z kostenfrei |3 Volltext |
| 912 | |a ebook | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034630138 | |
Record in the Search Index
| _version_ | 1820959917832404992 |
|---|---|
| adam_text | |
| any_adam_object | |
| author | Bruns, Christoffer Fochmann, Martin 1983- Mohr, Peter Torgler, Benno 1972- |
| author_GND | (DE-588)1350431443 (DE-588)1020540060 (DE-588)133395014 (DE-588)135795729 |
| author_facet | Bruns, Christoffer Fochmann, Martin 1983- Mohr, Peter Torgler, Benno 1972- |
| author_role | aut aut aut aut |
| author_sort | Bruns, Christoffer |
| author_variant | c b cb m f mf p m pm b t bt |
| building | Verbundindex |
| bvnumber | BV049370173 |
| collection | ebook |
| ctrlnum | (OCoLC)1409117475 (DE-599)BVBBV049370173 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV049370173</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20241205</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">231018s2023 xx |||| o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.17169/refubium-40873</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">urn:nbn:de:kobv:188-refubium-41152-7</subfield><subfield code="2">urn</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1409117475</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV049370173</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">330</subfield><subfield code="2">FUB</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bruns, Christoffer</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1350431443</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Multidimensional tax compliance attitude</subfield><subfield code="c">Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Berlin</subfield><subfield code="b">Freie Universität Berlin</subfield><subfield code="c">2023</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (35, 22 Seiten)</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Diskussionsbeiträge / Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft</subfield><subfield code="v">2023, 7</subfield><subfield code="a">FACTS</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax morale, and perceived fairness, an integrative, bottom-up approach addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a multidimensional Tax Compliance Attitude Inventory (TCAI) by harmonizing real taxpayer re-sponses with established theoretical underpinnings. Through factor analysis, we delineate four pivotal factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Notably, mo-rale and deterrence emerge as consistent influencers of tax compliance. Embracing this multidi-mensionality, our cluster analysis demarcates two distinct taxpayer personas: (a) moralists and (b) rationalists. Our findings underscore that moralists consistently exhibit higher tax compliance than their rationalist counterparts. We further present a streamlined classification algorithm to operationalize the TCAI in new datasets, minimizing item count. This work serves as a seminal contribution, offering both academia and tax authorities a robust, quantitative tool to gauge tax compliance attitudes.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">behavioral economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">compliance attitudes</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">compliance behavior</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">tax evasion</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">heterogeneous individuals</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuermoral</subfield><subfield code="0">(DE-588)4183197-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Compliance</subfield><subfield code="g">Psychologie</subfield><subfield code="0">(DE-588)4645320-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Compliance</subfield><subfield code="g">Psychologie</subfield><subfield code="0">(DE-588)4645320-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Steuermoral</subfield><subfield code="0">(DE-588)4183197-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Fochmann, Martin</subfield><subfield code="d">1983-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1020540060</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mohr, Peter</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)133395014</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Torgler, Benno</subfield><subfield code="d">1972-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135795729</subfield><subfield code="4">aut</subfield></datafield><datafield tag="810" ind1="2" ind2=" "><subfield code="a">Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft</subfield><subfield code="t">Diskussionsbeiträge</subfield><subfield code="v">2023, 7 : FACTS</subfield><subfield code="w">(DE-604)BV026641400</subfield><subfield code="9">2023,7</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://refubium.fu-berlin.de/handle/fub188/41152</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034630138</subfield></datafield></record></collection> |
| id | DE-604.BV049370173 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T13:38:24Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034630138 |
| oclc_num | 1409117475 |
| open_access_boolean | 1 |
| owner | DE-188 |
| owner_facet | DE-188 |
| physical | 1 Online-Ressource (35, 22 Seiten) Diagramme |
| psigel | ebook |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Freie Universität Berlin |
| record_format | marc |
| series2 | Diskussionsbeiträge / Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft FACTS |
| spelling | Bruns, Christoffer Verfasser (DE-588)1350431443 aut Multidimensional tax compliance attitude Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler Berlin Freie Universität Berlin 2023 1 Online-Ressource (35, 22 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier Diskussionsbeiträge / Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft 2023, 7 FACTS Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax morale, and perceived fairness, an integrative, bottom-up approach addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a multidimensional Tax Compliance Attitude Inventory (TCAI) by harmonizing real taxpayer re-sponses with established theoretical underpinnings. Through factor analysis, we delineate four pivotal factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Notably, mo-rale and deterrence emerge as consistent influencers of tax compliance. Embracing this multidi-mensionality, our cluster analysis demarcates two distinct taxpayer personas: (a) moralists and (b) rationalists. Our findings underscore that moralists consistently exhibit higher tax compliance than their rationalist counterparts. We further present a streamlined classification algorithm to operationalize the TCAI in new datasets, minimizing item count. This work serves as a seminal contribution, offering both academia and tax authorities a robust, quantitative tool to gauge tax compliance attitudes. behavioral economics compliance attitudes compliance behavior tax evasion heterogeneous individuals Steuer (DE-588)4057399-0 gnd rswk-swf Steuermoral (DE-588)4183197-4 gnd rswk-swf Compliance Psychologie (DE-588)4645320-9 gnd rswk-swf Steuer (DE-588)4057399-0 s Compliance Psychologie (DE-588)4645320-9 s DE-188 Steuermoral (DE-588)4183197-4 s Fochmann, Martin 1983- Verfasser (DE-588)1020540060 aut Mohr, Peter Verfasser (DE-588)133395014 aut Torgler, Benno 1972- Verfasser (DE-588)135795729 aut Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft Diskussionsbeiträge 2023, 7 : FACTS (DE-604)BV026641400 2023,7 https://refubium.fu-berlin.de/handle/fub188/41152 Resolving-System kostenfrei Volltext |
| spellingShingle | Bruns, Christoffer Fochmann, Martin 1983- Mohr, Peter Torgler, Benno 1972- Multidimensional tax compliance attitude behavioral economics compliance attitudes compliance behavior tax evasion heterogeneous individuals Steuer (DE-588)4057399-0 gnd Steuermoral (DE-588)4183197-4 gnd Compliance Psychologie (DE-588)4645320-9 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4183197-4 (DE-588)4645320-9 |
| title | Multidimensional tax compliance attitude |
| title_auth | Multidimensional tax compliance attitude |
| title_exact_search | Multidimensional tax compliance attitude |
| title_full | Multidimensional tax compliance attitude Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler |
| title_fullStr | Multidimensional tax compliance attitude Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler |
| title_full_unstemmed | Multidimensional tax compliance attitude Christoffer Bruns, Martin Fochmann, Peter N.C. Mohr, Benno Torgler |
| title_short | Multidimensional tax compliance attitude |
| title_sort | multidimensional tax compliance attitude |
| topic | behavioral economics compliance attitudes compliance behavior tax evasion heterogeneous individuals Steuer (DE-588)4057399-0 gnd Steuermoral (DE-588)4183197-4 gnd Compliance Psychologie (DE-588)4645320-9 gnd |
| topic_facet | behavioral economics compliance attitudes compliance behavior tax evasion heterogeneous individuals Steuer Steuermoral Compliance Psychologie |
| url | https://refubium.fu-berlin.de/handle/fub188/41152 |
| volume_link | (DE-604)BV026641400 |
| work_keys_str_mv | AT brunschristoffer multidimensionaltaxcomplianceattitude AT fochmannmartin multidimensionaltaxcomplianceattitude AT mohrpeter multidimensionaltaxcomplianceattitude AT torglerbenno multidimensionaltaxcomplianceattitude |