An Examination of the Role of Ethics in Tax Compliance Decisions

2005 ◽  
Vol 27 (1) ◽  
pp. 39-72 ◽  
Author(s):  
B. Charlene Henderson ◽  
Steven E. Kaplan
Keyword(s):  
Tax Compliance ◽  
Ethical Beliefs ◽  
Ethical Orientations ◽  
Compliance Behavior ◽  
Proposed Model ◽  
Ethical Evaluations ◽  
Study Support ◽  
Compliance Decisions ◽  
The Relationship

The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.

scholarly journals KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

2016 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Nur Cahyonowati
Keyword(s):  
Univariate Analysis ◽  
Tax Compliance ◽  
Economics Of Crime ◽  
Positive Relation ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Taxation System ◽  
Tax Payers ◽  
The Relationship

This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax authorities. Economics-of-crime approach predicts that the higher probability of tax audit and tax fine will enhance tax compliance. According to slippery slope theory, the positive relation of tax compliance and its deterrence factors might be stronger if tax payer has a higher trust in legal and taxation system. The field experiment is designed by 2x2x2 between subjects. The participants comprise of 80 personal tax payers in Semarang City. Using ANOVA as statistical analysis, this reseach suggested that tax compliance is more likey to be effectively affected by trust in tax authorities rather than deterrence factor. However, according to univariate analysis, tax audit and tax fine are still important determinants of tax compliance.

scholarly journals Tax compliance is not fundamentally influenced by incidental emotions: An experiment

2020 ◽  
Author(s):  
Janina Enachescu ◽  
Žiga Puklavec ◽  
Jerome Olsen ◽  
Erich Kirchler
Keyword(s):  
Electrodermal Activity ◽  
Tax Compliance ◽  
Emotional Valence ◽  
Manipulation Check ◽  
Emotion Induction ◽  
Video Clips ◽  
Compliance Behavior ◽  
Compliance Decisions ◽  
The Impact

The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions.

scholarly journals The role of emotions in tax compliance behavior: A mixed-methods approach

2019 ◽  
Vol 74 ◽  
pp. 102194 ◽  
Author(s):  
Janina Enachescu ◽  
Jerome Olsen ◽  
Christoph Kogler ◽  
Marcel Zeelenberg ◽  
Seger M. Breugelmans ◽  
...  
Keyword(s):  
Mixed Methods ◽  
Tax Compliance ◽  
Mixed Methods Approach ◽  
Compliance Behavior

The Role of Justice in Compliance Behavior: Germany’s Early Membership in the Nuclear Non-proliferation Regime

2014 ◽  
Vol 19 (3) ◽  
pp. 459-486 ◽  
Author(s):  
Marco Fey ◽  
Aviv Melamud ◽  
Harald Müller
Keyword(s):  
International Relations ◽  
The Body ◽  
International Negotiations ◽  
Central Concept ◽  
Perceived Justice ◽  
Compliance Behavior ◽  
Potential Impact ◽  
The Relationship ◽  
Empirical Illustration

Compliance is a central concept in both the study and practice of international relations, and the body of literature is correspondingly extensive. Although justice has already been shown to play an important role in international negotiations, its potential impact on actors’ compliance behavior has not been sufficiently explored to date. We examine the relationship between the two concepts, and posit that actors’ perceived justice considerations with a regime influence their compliance behavior. To illustrate the importance of including justice considerations in the study of compliance, we investigate Germany’s behavior as a member of the Nuclear Non-Proliferation Treaty during the 1960–80s. The empirical illustration exemplifies how a member’s justice contentions, borne of an unjust regime, can lead to contested compliance and regime conflict. The case illuminates the need to broaden our understanding of compliance and its complexity in both conceptual and practical terms.

scholarly journals Towards a unified model for positive states, mindfulness and wellbeing

2020 ◽  
Author(s):  
Simon Bloomfield
Keyword(s):  
Emotional Expression ◽  
Emotional Experience ◽  
Geographical Area ◽  
Cognitive Model ◽  
Unified Model ◽  
Affective States ◽  
Neuronal Mechanisms ◽  
Proposed Model ◽  
The Relationship

<p>A unified model of positive emotional expression, based on existing research, is presented. The proposed model is broader in scope, than a purely cognitive model (see Fig. 1); incorporating pro-social states can be induced directly through adaptive perceptual processes such as mirror-neuronal mechanisms, but whereby state expressions are modulated by adaptive <i>fundamental cognitive evaluations</i> (FCEs). It is proposed that these FCEs work in cohort to elicit emotional experience and prime the expressional potentiality of related affective states that share FCE dimensions. So that an individual experiencing kindness would be more likely to be disposed to feeling compassion or muditā (vicarious joy) - enabling appropriate onward social interaction.</p> <p>It is proposed that the activation of FCEs are modulated by socio-cultural schema, including attitudinal scripts shared within a culture and reflected in heterogeneous trait patterns by cultural/geographical area. The role of mindful decentring from such schema, and the onward effect on FCE expression, is explored; specifically, in relation to states associated with Self-Determination Theory’s (SDT) motivational areas of competency, autonomy and relatedness. </p> <p>A speculative model exploring the relationship between SDT, positive states; key aspect of mindfulness and HEXACO traits is presented as a spur for future discussion and study (see Fig. 2).</p>

scholarly journals Corporate Reputation and Subsequent Financial Performance: A Theoretical Explanation of the Mediating Role of Trust

2019 ◽  
Vol 14 (11) ◽  
pp. 209
Author(s):  
M. M. D. De S. Gunawardena ◽  
R. Senathiraja ◽  
S. Buvanendra
Keyword(s):  
Financial Performance ◽  
Stakeholder Theory ◽  
Corporate Reputation ◽  
Organizational Trust ◽  
Theoretical Explanation ◽  
Scarce Resources ◽  
Mediating Role ◽  
Proposed Model ◽  
The Relationship

Amidst empirical evidence that claim corporate reputation affects subsequent financial performance of firms, the literature does not provide a comprehensive explanation for this relationship. The aim of this article therefore is to provide a theoretical explanation on how corporate reputation affects the subsequent financial performance. The available literature supports that corporate reputation signals trustworthiness of firms, based on which stakeholders make decisions such as to trust a firm and allocate valuable, scarce resources. The resources so allocated would help a firm to achieve its objectives, including targeted financial performance in subsequent years. In order to explain the role of trust in the relationship between corporate reputation and subsequent financial performance, the researchers combine two extensively referred models from the reputation and trust literature, the model of reputation-financial performance dynamics and the proposed model of organizational trust. The signaling theory and the stakeholder theory provide the theoretical explanation for the new model proposed.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals The impact of Supervisor Support towards Extra-Role Behavior

2019 ◽  
Vol 8 (4) ◽  
pp. 5109-5113
Keyword(s):  
Organizational Climate ◽  
Supervisor Support ◽  
Model Analysis ◽  
Instrumental Support ◽  
Employee Outcomes ◽  
Role Behavior ◽  
Proposed Model ◽  
The Impact ◽  
The Relationship

Effective supervisor support consists of two main features: emotional and instrumental support. Recent studies from the perspective of organizational climate which focus on the execution of such features among supervisors has a significant impact towards positive employee outcomes especially in their extra-role behavior. Even though this relationship has been widely explored, the role of supervisor support as a vital construct is still less discussed in the organizational climate literature. Therefore, this research was conduct to investigate the relationship between supervisor support and extra-role behavior. The data was collected using survey on 113 executives and non-executives from a telecommunication organization. The findings from the SmartPLS model analysis revealed that, extra-role behavior contributed to 31% variance on the proposed model. This shows that the ability of supervisors to provide emotional and instrumental support to employees has led to an increase in their extra-role behavior in the organization. The implications of this study in relation to theories, methodologies and organizational practitioners are also discussed.

scholarly journals When and How Do Emotional Intelligence and Flourishing Protect against Suicide Risk in Adolescent Bullying Victims?

2019 ◽  
Vol 16 (12) ◽  
pp. 2114 ◽  
Author(s):  
Lourdes Rey ◽  
Sergio Mérida-López ◽  
Nicolás Sánchez-Álvarez ◽  
Natalio Extremera
Keyword(s):  
Emotional Intelligence ◽  
Suicide Risk ◽  
Current Knowledge ◽  
Protective Role ◽  
Proposed Model ◽  
Mediator Role ◽  
Low Levels ◽  
Bullying Victims ◽  
The Relationship

This study contributes to current knowledge on the protective role of emotional intelligence and flourishing in cases of suicide risk (namely depressive symptoms and suicidal ideation) in a sample of adolescent victims of traditional bullying. The proposed model tested the mediator role of flourishing in the relationship between emotional intelligence (EI) and suicide risk together with the moderating effect of EI in the relationship between low flourishing and increased suicide risk. Considering an initial sample of 1847 adolescents (52.5% female), a subsample of 494 pure bullying victims (61.3% female) took part in this research. The main results showed EI to be linked to decreased suicide risk through levels of flourishing. Moreover, EI buffered the relationship between low flourishing and the associated suicide risk. Victimized adolescents with both low levels of EI and of flourishing reported higher levels of suicide risk than their counterparts with high EI levels. This suggests the protective role of EI of both predicting higher flourishing and reducing the likelihood of suicide risk among victimized adolescents with low levels of flourishing. Finally, the practical implications of these novel findings regarding the role of EI and flourishing in the prevention of suicide risk among victimized adolescents are discussed.

Knowledge Strategic Management in the Hospital Industry

2005 ◽  
pp. 304-320
Author(s):  
Ana Karina Marimon da Cunha ◽  
Ely Laureano Paiva
Keyword(s):  
Strategic Management ◽  
Management Practice ◽  
Hospital Industry ◽  
Strategic Process ◽  
Proposed Model ◽  
Strategic Role ◽  
Multiple Case ◽  
Clear Idea ◽  
The Relationship

This work examines the role of knowledge in the strategic process in the hospital industry. The research method consists of multiple case studies with eight hospitals located in Brazil. We analyzed the relationship among information, knowledge and capability creation. The cases shown that knowledge dissemination is a current management practice. Nevertheless, just one case presented a clear idea of the strategic role of knowledge management. Based on this evidence, we propose a three-step theoretical model related to the strategic management of knowledge. Most of the cases analyzed are in the first stage of the proposed model. On the other hand, the hospital in the third stage presented the following characteristics: a clear strategic focus related to knowledge access, dissemination and application, a mix of formal and informal practices related to knowledge creation, and a propitious internal environment in order to develop its capabilities.

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