Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction

This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that life satisfaction is positively associated with tax morale. Life satisfaction plays a significant role in increasing tax compliance practices. It is also important to note that there is a positive mediating effect of life satisfaction on tax morale through financial satisfaction and institutional trust. In line with our hypotheses, the results of a series of analyses remain robust to different models. These results imply that a higher level of life satisfaction may increase the proportion of individuals who report the highest tax morale in Azerbaijan. Our findings have policy implications for Azerbaijan and other governments aiming to alleviate high levels of tax evasion.

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Effects of Neglectful Parenting on Life Satisfaction of Multicultural Adolescents: Dual Mediating Effect of Self-Esteem and Social Withdrawal

10.17997/swry.66.1.5 ◽

2020 ◽

Vol 66 (1) ◽

pp. 127-157

Author(s):

Jeensuk Lee ◽

Daeyeon Jang ◽

Sunah Choi

Keyword(s):

Life Satisfaction ◽

Negative Impact ◽

Social Withdrawal ◽

Panel Study ◽

Self Esteem ◽

Mediating Effect ◽

Policy Implications ◽

Youth Policy ◽

Mediating Role ◽

First Results

The purpose of this study is to examine the effects of neglectful parenting on life satisfaction among multicultural adolescents and to identify the dual mediating effects of self-esteem and social withdrawal. The research data included 1,160 responses of multicultural adolescents collected by the Year 6 (2018) and Year 7(2019) data of the Multicultural Adolescents Panel Study (by the National Youth Policy Institute) was analyzed. Multiple regression and dual mediation analysis were performed. The major findings are as follows. First, Results showed that 37.7% of respondents had experienced neglectful parenting from their parents. Second, neglectful parenting had a direct and negative impact on life satisfaction. Third, self-esteem played a mediating role in the relationship between neglectful parenting and life satisfaction, but, the mediating effect of social withdrawal had not been verified. Fourth, in the path from neglectful parenting to life satisfaction, dual mediating effect of self-esteem and social withdrawal were significant. It can be interpreted that neglectful parenting reduces self-esteem and increases social withdrawal, consequently undermining the life satisfaction. Based on these results, we proposed practical and policy implications to prevent the harmful effects of neglectful parenting and promote life satisfaction for multicultral adolescents.

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The Effects of Leisure Life Satisfaction on Subjective Wellbeing under the COVID-19 Pandemic: The Mediating Role of Stress Relief

Sustainability ◽

10.3390/su132313225 ◽

2021 ◽

Vol 13 (23) ◽

pp. 13225

Author(s):

Grace B. Yu ◽

Najung Kim

Keyword(s):

Life Satisfaction ◽

Large Scale ◽

Subjective Wellbeing ◽

Positive Impact ◽

Stress Relief ◽

Social Survey ◽

Mediating Role ◽

Perceived Seriousness ◽

Managerial Implications

Under the continuous spread of COVID-19 infection, individuals are finding their own ways to manage their stress and subjective wellbeing. The main objective of this research is to test the role of leisure life satisfaction on one’s subjective wellbeing in the era of COVID-19 as mediated by stress relief. Individuals’ satisfaction with leisure life is hypothesized to both directly and indirectly affect their subjective wellbeing as mediated by relieved stress. The positive impact of stress relief on one’s subjective wellbeing is hypothesized to be moderated by the perceived seriousness of the COVID-19 pandemic. Data from a large-scale social survey in South Korea (N = 40,085) were used to test the hypotheses and the results confirmed them. Theoretical and managerial implications that stress the importance of the strategic management of one’s leisure life are discussed.

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Global Life Satisfaction and General Antisocial Behavior in Young Individuals: The Mediating Role of Perceived Loneliness in Regard to Social Sustainability—A Preliminary Investigation

Sustainability ◽

10.3390/su12104081 ◽

2020 ◽

Vol 12 (10) ◽

pp. 4081 ◽

Cited By ~ 1

Author(s):

Edgar Demeter ◽

Dana Rad

Keyword(s):

Life Satisfaction ◽

Antisocial Behavior ◽

Satisfaction With Life ◽

Preliminary Investigation ◽

Mediating Effect ◽

Satisfaction With Life Scale ◽

Social Aspect ◽

Mediating Role ◽

Global Life Satisfaction

Healthy development can be viewed as an important dimension of the general wellbeing index and can be based upon lifelong sustainable satisfaction. Young individuals can represent an important component for society and its development. The literature shows that increased levels of global life satisfaction (LS) can be associated with minimal levels of problematic behaviors and elevated levels of pro-social behaviors. However, low levels of LS can be associated with high levels of perceived loneliness (PL), which, in turn, can be associated with antisocial behavior (AS). In light of this, the current investigation aims to study the mediating effect of PL and the link between LS and AS. This study is a preliminary investigation referring to aggressive behaviors and cognition in relation to subjective wellbeing. The sample consisted of 81 young individuals (M = 27.57, Standard Deviation = 9.25) from Aurel Vlaicu University of Arad, Romania. AS was evaluated with the How I Think Questionnaire (HIT), PL was measured with a single item inquiry and LS was evaluated with the satisfaction with life scale (SWLS). The results display that there is a powerful association between LS and AS, between LS and PL and between PL and AS. After the inclusion of the mediator (PL) to the model, the influence of the independent variable (LS) increased and the effect of LS on AS significantly decreased. In light of this, the relationship between LS and AS can be explained by the mediating role of the PL variable. The results indicate the importance of perceived loneliness in regard to one’s life satisfaction and antisocial behaviors. In light of this, interventions that focus on the social aspect could prove useful for the improvement of sustainable life satisfaction, therefore decreasing the chance of the emergence of AS.

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You’ve Got Mail: A Randomized Field Experiment on Tax Evasion

Management Science ◽

10.1287/mnsc.2019.3390 ◽

2020 ◽

Vol 66 (7) ◽

pp. 2801-2819 ◽

Cited By ~ 5

Author(s):

Kristina M. Bott ◽

Alexander W. Cappelen ◽

Erik Ø. Sørensen ◽

Bertil Tungodden

Keyword(s):

Behavioral Economics ◽

Field Experiment ◽

Tax Evasion ◽

Detection Probability ◽

Large Scale ◽

Tax Compliance ◽

Extensive Margin ◽

Long Term Effects ◽

Randomized Field Experiment

We report from a large-scale randomized field experiment conducted on a unique sample of more than 15,000 taxpayers in Norway who were likely to have misreported their foreign income. By randomly manipulating a letter from the tax authorities, we cleanly identify that moral suasion and the perceived detection probability play a crucial role in shaping taxpayer behavior. The moral letter mainly works on the intensive margin, while the detection letter has a strong effect on the extensive margin. We further show that only the detection letter has long-term effects on tax compliance. This paper was accepted by Yan Chen, behavioral economics.

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Gender, Social Value Orientation, and Tax Compliance

CESifo Economic Studies ◽

10.1093/cesifo/ifz016 ◽

2020 ◽

Vol 66 (3) ◽

pp. 265-284 ◽

Cited By ~ 1

Author(s):

John W D’Attoma ◽

Clara Volintiru ◽

Antoine Malézieux

Keyword(s):

Tax Evasion ◽

Tax Compliance ◽

Mediating Effect ◽

Social Value ◽

Social Value Orientation ◽

Men And Women ◽

Academic Literature ◽

National Tax ◽

Empirical Contribution ◽

Cross National

Abstract This article brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries—Italy, UK, USA, Sweden, and Romania. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax compliance experiment is quite different from an honesty experiment, which is certainly one explanation for the different results. We conclude that although differences in prosociality between men and women seem to be context-dependent, differences in tax compliance are indeed much more consistent.

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Typology of taxpayers and tax policy

Polish Psychological Bulletin ◽

10.2478/ppb-2014-0045 ◽

2014 ◽

Vol 45 (3) ◽

pp. 372-379

Author(s):

Malgorzata Niesiobedzka

Keyword(s):

Cluster Analysis ◽

Tax Evasion ◽

Role Play ◽

Public Authority ◽

Policy Implications ◽

Economic Factors ◽

Fiscal Discipline ◽

Tax Morale ◽

Key Issues ◽

Tax Payers

Abstract The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

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The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Accounting Economics and Law - A Convivium ◽

10.1515/ael-2020-0084 ◽

2021 ◽

Vol 0 (0) ◽

Author(s):

Favourate Y Sebele-Mpofu

Keyword(s):

Social Contract ◽

Informal Sector ◽

Tax Evasion ◽

Tax Compliance ◽

Structure Design ◽

Mixed Method Research ◽

Structured Interviews ◽

African Countries ◽

Tax Morale ◽

Tax Revenues

Abstract The growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design. Zimbabwe adopted a presumptive tax system for various informal sector categories to enlarge the tax base and increase tax revenues mobilised. However, presumptive taxes have not generated significant revenue. Tax compliance in the informal sector has often been studied from the tax structure design, the deterrence model perspective and capacity limitations without paying adequate attention to tax morale. Tax morale can be denoted through the peer effect of the compliance behaviour of other taxpayers, the fulfilment of the psychological social contract, transparency and accountability in the use of tax revenues as well as stakeholder communication, built on mutual trust and respect. In light of these tax morale dimensions, it is evident that tax compliance can never be divorced from the intrinsic motivation to pay taxes. The inextricable link, between tax evasion, tax compliance and tax morale, motivates this study. While previous studies on tax morale have applied single method research approaches, this study adopted a sequential exploratory mixed method research design, combining both qualitative and quantitative (through the use of document reviews, semi-structured interviews and questionnaires) in order to bring a balanced view. The study found out that tax morale was a strong driver of tax evasion and non-tax compliance in the informal sector.

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Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan

International Conference on Eurasian Economies 2017 ◽

10.36880/c09.02011 ◽

2017 ◽

Author(s):

Raziya Abdiyeva

Keyword(s):

Social Norms ◽

Tax Evasion ◽

Negative Attitude ◽

Tax Compliance ◽

Financial Resources ◽

Tax Revenue ◽

Government Performance ◽

Kyrgyz Republic ◽

Social Reforms ◽

Tax Morale

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.

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Care-giver wellbeing: exploring gender, relationship-to-care-recipient and care-giving demands in the Canadian Longitudinal Study on Aging

Ageing and Society ◽

10.1017/s0144686x21001823 ◽

2021 ◽

pp. 1-37

Author(s):

Neena L. Chappell ◽

Margaret Penning ◽

Helena Kadlec ◽

Sean D. Browning

Keyword(s):

Life Satisfaction ◽

Intensive Care ◽

Depressive Symptoms ◽

Longitudinal Study ◽

Policy Implications ◽

Care Recipient ◽

Mediating Role ◽

Care Givers ◽

Care Giving

Abstract The three-way intersection of gender, relationship-to-care-recipient and care-giving demands has not, to our knowledge, been examined in relation to the wellbeing of family care-givers. We explore inequalities in depressive symptoms and life satisfaction, comparing wives, husbands, daughters and sons providing very-intensive care (36+ hours/week) with those providing less care and disparities between these groups in the factors related to disadvantage. Data from the Canadian Longitudinal Study on Aging (N = 5,994) support the existence of differences between the groups. Very-intensive care-giving wives report the most depressive symptoms and lowest life satisfaction; less-intensive care-giving sons report the fewest depressive symptoms, and less-intensive care-giving daughters report the highest life satisfaction. However, group differences in life satisfaction disappear among very-intensive care-givers. Drawing on Intersectionality and Stress Process theories, data from regression analyses reveal a non-significant gender–relationship–demand interaction term, but, health, socio-economic and social support resources play a strong mediating role between care demand and wellbeing. Analyses of the eight groups separately reveal diversity in the care-giving experience. Among less-intensive care-givers, the mediating role of resources remains strong even as differences are evident. Among very-intensive care-givers, the role of resources is less and differences in wellbeing between the groups are magnified. Policy implications emphasise the imperative to personalise services to meet the varied needs of care-givers.

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A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale

The B E Journal of Economic Analysis & Policy ◽

10.1515/bejeap-2018-0149 ◽

2019 ◽

Vol 19 (3) ◽

Cited By ~ 1

Author(s):

Nicolas Jacquemet ◽

Stéphane Luchini ◽

Antoine Malézieux ◽

Jason F. Shogren

Keyword(s):

Tax Evasion ◽

Rational Choice Theory ◽

Individual Preference ◽

Tax Compliance ◽

Cognitive Empathy ◽

Moral Emotions ◽

Moral Judgments ◽

Tax Morale ◽

Trade Offs ◽

Compliance Behavior

AbstractWhy do people pay taxes? Rational choice theory has fallen short in answering this question. Another explanation, called “tax morale”, has been promoted. Tax morale captures the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and moral judgments) might be better determinants of tax compliance than monetary trade-offs. Herein we report on two lab experiments designed to assess whether norm-submission, moral emotions (e.g. affective empathy, cognitive empathy, propensity to feel guilt and shame) or moral judgments (e.g. ethics principles, integrity, and moralization of everyday life) can help explain compliance behavior. Although we find statistically significant correlations of tax compliance behavior with empathy and shame, the economic significance of these correlations are low–—more than 80% of the variability in compliance remains unexplained. These results suggest that tax authorities should focus on the institutional context, rather than individual preference characteristics, to handle tax evasion.

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