دانلود مقاله ISI انگلیسی شماره 41689
عنوان فارسی مقاله

قصد پرداخت مالیات یا فرار مالیاتی: تاثیر جهت گیری ارزش های اجتماعی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
41689 2015 10 صفحه PDF سفارش دهید 7230 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Intention to pay taxes or to avoid them: The impact of social value orientation
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Economic Psychology, Volume 50, October 2015, Pages 22–31

کلمات کلیدی
تبعیت از قوانین مالیاتی - اجتماعی جهت گیری ارزشی - روحیه مالیاتی
پیش نمایش مقاله
پیش نمایش مقاله قصد پرداخت مالیات یا فرار مالیاتی: تاثیر جهت گیری ارزش های اجتماعی

چکیده انگلیسی

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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