Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework

Tax is one of the main sources of revenue for a country. Therefore, a sustainable contribution of tax revenue is crucial for a nation to prosper. Yet, the conundrum as to why taxpayers comply voluntarily, while, others resent from paying taxes is still unresolved. Hitherto, the conventional economic deterrent approach has failed to clearly explain this gap. Hence, the social psychology approach is explored in examining the taxpayers’ attitude. This study evaluates the taxpayers’ altruistic and egocentric oriented attitudes. Herein, these attitudes were examined for their corresponding relationship with taxpayers’ voluntary compliance. Survey questionnaires were distributed to the individual taxpayers of Malaysia using convenience sampling. Subsequently, 244 useable questionnaires were analyzed using SPSS and Smart PLS 3. The results revealed that the altruistic group was significantly happier and had a better attitude towards tax compliance. More importantly, altruistic orientation was significantly associated with taxpayers’ compliance. These findings highlighted the importance of imparting altruistic prosocial value within the education system and the society at large, in nurturing voluntary tax compliance.

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TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS

ACCRUALS ◽

10.35310/accruals.v3i2.72 ◽

2019 ◽

Vol 3 (2) ◽

pp. 189-204

Author(s):

Fauzan Misra

Keyword(s):

Social Psychology ◽

Law Enforcement ◽

Tax Compliance ◽

Tax Law ◽

Research Development ◽

Tax Enforcement ◽

Low Level ◽

Moral Ethics ◽

Behavioral Phenomenon ◽

Economic Deterrence

Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Devos (2014). Devos divides these variables into three classifications, namely tax / moral ethics variables, equity and fairness variables and deterrence measures variables. This writing also discusses tax compliance as a behavioral phenomenon. Next, the models of tax law enforcement are explained as proposed by Alm and Torgler (2011) and several other proposed models. Alm and Torgler classified the models into three paradigms, that is, traditional deterrence paradigm, services paradigm, and trust paradigm. These models are proposed to build a mutually beneficial enforcement model for tax authorities and taxpayers.

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Tax compliance behaviour of small business enterprises in Uganda

Journal of Financial Crime ◽

10.1108/jfc-03-2018-0031 ◽

2019 ◽

Vol 26 (4) ◽

pp. 1117-1132

Author(s):

Rebecca Isabella Kiconco ◽

Waliya Gwokyalya ◽

Arthur Sserwanga ◽

Waswa Balunywa

Keyword(s):

Social Psychology ◽

Small Business ◽

Small Businesses ◽

Developing Economies ◽

Tax Compliance ◽

Cross Sectional Survey ◽

Content Type ◽

The Social ◽

Business Enterprises ◽

Compliance Behaviour

Purpose This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context. Design/methodology/approach A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study. Findings The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance. Research limitations/implications The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better. Practical implications The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance. Originality/value This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.

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Applied Social Psychology

10.1017/cbo9780511801921 ◽

2008 ◽

Cited By ~ 2

Keyword(s):

Social Psychology ◽

Applied Social Psychology

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Special Issue on “New Media and Social Psychology”

Zeitschrift für Sozialpsychologie ◽

10.1024/0044-3514.37.2.57 ◽

2006 ◽

Vol 37 (2) ◽

pp. 57-57

Author(s):

Bernad Batinic ◽

Anja Goeritz

Keyword(s):

Social Psychology ◽

New Media ◽

Special Issue

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Small Group Research in Europe

European Psychologist ◽

10.1027//1016-9040.7.4.265 ◽

2002 ◽

Vol 7 (4) ◽

pp. 265-274 ◽

Cited By ~ 1

Author(s):

Francisco Gil Rodríguez ◽

Carlos María Alcover de la Hera

Keyword(s):

Social Psychology ◽

Work Teams ◽

Rapid Development ◽

Spanish History ◽

Organizational Contexts ◽

Scarce Resources ◽

Long Period ◽

Group Research ◽

Important Field ◽

Scientific Results

After a long period of scarce resources and a long delay in new scientific results suffered as a consequence of recent Spanish history, research concerning groups has experienced a rapid development over the last 15 years of the 20th century—the result of the late but then clear institutionalization of psychology into university structure. Although most research has been carried out at the very heart of social psychology and along the traditional lines of the field, a significant growth in the study of groups and work teams in organizational contexts can now be highlighted, coinciding with the tendency detected internationally during the last years. Beyond the normalization of group research in Spain, it is necessary to point out its excessive dependency in both theory and methodology on models and tools elaborated throughout North America and Europe. The present review closes with the proposal of creating a European formative curriculum for group psychologists in order to unify and promote research within this active and important field of psychology.

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Social Psychology and Economics in Environmental Research (SPEER) * Project Awarded under TERM II, Round 1998

European Psychologist ◽

10.1027//1016-9040.4.4.280 ◽

1999 ◽

Vol 4 (4) ◽

pp. 280-281

Keyword(s):

Social Psychology ◽

Environmental Research ◽

Psychology And Economics

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Intimate Partner Violence and Help-Seeking

European Psychologist ◽

10.1027/1016-9040/a000304 ◽

2017 ◽

Vol 22 (4) ◽

pp. 263-281 ◽

Cited By ~ 12

Author(s):

Solveig Lelaurain ◽

Pierluigi Graziani ◽

Grégory Lo Monaco

Keyword(s):

Social Psychology ◽

Intimate Partner Violence ◽

Partner Violence ◽

Help Seeking ◽

Intimate Partner ◽

Review Of The Literature ◽

Social Concern ◽

Inclusion Criteria ◽

Inhibiting Factors ◽

Wide Range

Abstract. Intimate partner violence (IPV) is a global social concern: many women are affected by this phenomenon and by the difficulty of putting an end to it. This review of the literature aims to identify help-seeking facilitating and inhibiting factors in response to IPV. It was carried out on the PsycINFO and Medline databases using the following keywords: “intimate partner violence,” “domestic violence,” “help-seeking,” and “help-seeking barrier.” Ninety out of 771 eligible publications were included on the basis of inclusion criteria. The results highlight that (1) research on this phenomenon is very recent and underdeveloped in Europe, (2) theoretical and conceptual frameworks are poorly developed and extended, (3) there is a significant impact of violence characteristics (e.g., severity, type) on help-seeking, and (4) help-seeking is a complex and multifactorial process influenced by a wide range of factors simultaneously individual and social. To conclude, these findings lead us to propose a psychosocial conceptualization of the help-seeking process by indicating how the levels of explanation approach in social psychology can be applied to this field of research in order to increase our understanding of this phenomenon.

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Beyond Intelligence Testing

European Psychologist ◽

10.1027/1016-9040/a000117 ◽

2012 ◽

Vol 17 (4) ◽

pp. 320-325 ◽

Cited By ~ 5

Author(s):

Serge Nicolas ◽

Zachary Levine

Keyword(s):

Social Psychology ◽

Experimental Psychology ◽

Intelligence Testing ◽

Developmental Psychology ◽

Mental Life ◽

Applied Psychology ◽

Important Research ◽

Memory Research ◽

English Translations ◽

The Many

Though Alfred Binet was a prolific writer, many of his 1893–1903 works are not well known. This is partly due to a lack of English translations of the many important papers and books that he and his collaborators created during this period. Binet’s insights into intelligence testing are widely celebrated, but the centennial of his death provides an occasion to reexamine his other psychological examinations. His studies included many diverse aspects of mental life, including memory research and the science of testimony. Indeed, Binet was a pioneer of psychology and produced important research on cognitive and experimental psychology, developmental psychology, social psychology, and applied psychology. This paper seeks to elucidate these aspects of his work.

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