dc.contributor.author
Bruns, Christoffer
dc.contributor.author
Fochmann, Martin
dc.contributor.author
Mohr, Peter N.C.
dc.contributor.author
Torgler, Benno
dc.date.accessioned
2023-10-17T08:51:14Z
dc.date.available
2023-10-17T08:51:14Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/41152
dc.identifier.uri
http://dx.doi.org/10.17169/refubium-40873
dc.description.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.
en
dc.format.extent
35, 22 Seiten
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
behavioral economics
en
dc.subject
compliance attitudes
en
dc.subject
compliance behavior
en
dc.subject
heterogeneous individuals
en
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::330 Wirtschaft
dc.title
Multidimensional Tax Compliance Attitude
dc.identifier.urn
urn:nbn:de:kobv:188-refubium-41152-7
refubium.affiliation
Wirtschaftswissenschaft
refubium.resourceType.isindependentpub
yes
refubium.series.issueNumber
2023,7 : FACTS
refubium.series.name
Discussion paper / School of Business & Economics
dcterms.accessRights.dnb
free
dcterms.accessRights.openaire
open access