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The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour

Author

Listed:
  • Paleka Hana

    (1 PhD Student, University of Rijeka, Faculty of Tourism and Hospitality Management, Naselje Ika, Primorska 46, HR – 51410, Opatija)

  • Karanović Goran

    (2 PhD, Associate Professor, University of Rijeka, Faculty of Tourism and Hospitality Management, Croatia)

  • Štambuk Ana

    (3 PhD, Associate Professor, University of Rijeka, Faculty of Economics and Business, Croatia)

Abstract

The purpose of this study is to empirically examine whether taxpayers’ age, gender, income, and education level impact their (non)compliance. It expands the analysis through the investigation of the moderating role of selected sociodemographic variables. This research was operated in Croatia and in total it comprised 862 fully completed questionnaires. Based on this sample of individual taxpayers (income tax), to interpret the obtained results, OLS regression analysis was employed. The moderation model has been used to explore the influence of sociodemographic variables on tax compliance. The study discloses several results. First, it demonstrates that taxpayers’ age, gender, and education level are significantly associated with their compliance behaviour. In addition to this, the results confirm moderating role of gender, education level, and income level on chosen tax compliance determinants. The findings of this research contribute to policy implications in understanding the groups that require additional attention to create adequate and efficient fiscal strategies.

Suggested Citation

  • Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
    • Handle: RePEc:vrs:seejeb:v:18:y:2023:i:2:p:34-48:n:11
    DOI: 10.2478/jeb-2023-0017
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    More about this item

    Keywords

    tax compliance; age; gender; income level; education level; fiscal strategies;
    All these keywords.

    JEL classification:

    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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