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Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance

  • Kirchler, Erich
  • Wahl, Ingrid
Registered author(s):

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization, theoretical background, and empirical validation. We present an inventory to assess different intentions of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items eligible to differentiate between the intentions of compliance and non-compliance were collected from past research and newly developed, and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and validated on the basis of motives of compliance and non-compliance, and on the basis of behaviour in a tax experiment. A standardised inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different intentions underlying tax behaviour.

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    File URL: http://www.sciencedirect.com/science/article/B6V8H-4Y5GXTF-1/2/7a9bb69ec500288e37736048989efe67
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    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 31 (2010)
    Issue (Month): 3 (June)
    Pages: 331-346

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    Handle: RePEc:eee:joepsy:v:31:y:2010:i:3:p:331-346
    Contact details of provider: Web page: http://www.elsevier.com/locate/joep

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