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The role of occupational taxpaying cultures in taxpaying behaviour and attitudes

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  • Ashby, Julie S.
  • Webley, Paul
  • Haslam, Alexander S.
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    Abstract

    Many individuals embark on their careers as tax novices and become acculturated into their occupational sector's taxpaying culture (i.e. its norms and values) over time. This paper uses a social identity framework to investigate whether perceptions of occupational taxpaying culture and related variables influence not only self-reported tax compliance, and tax minimization, but also how taxpayers position themselves in relation to the tax office. A questionnaire study (N=511) with an Australian sample measured the way in which participants perceived their occupational taxpaying culture. Linear and logistic hierarchal regression analyses revealed that occupational taxpaying culture is important in explaining stances towards the tax office and tax minimization, even when more "traditional" economic tax variables (e.g., deterrence) are included. However, a more refined measure of culture is needed to determine the role that taxpaying culture plays in tax compliance. The analyses also indicate that the relationship between occupational identity and taxpaying culture is complex. Overall, we build a case for an integrated approach that marries traditional variables with social and cultural ones.

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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 30 (2009)
    Issue (Month): 2 (April)
    Pages: 216-227

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    Handle: RePEc:eee:joepsy:v:30:y:2009:i:2:p:216-227

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    Web page: http://www.elsevier.com/locate/joep

    Related research

    Keywords: Tax compliance Occupational taxpaying cultures Social identity 3000-social psychology H26-tax evasion;

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    References

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    Cited by:
    1. Lozza, Edoardo & Carrera, Sonia & Bosio, A. Claudio, 2010. "Perceptions and outcomes of a fiscal bonus: Framing effects on evaluations and usage intentions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 400-404, June.
    2. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
    3. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
    4. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.

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