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Education regarding taxation from the attitude and intuition to experiment

Author

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  • Oana-Ramona Lobont

    () (Faculty of Economics and Business Administration/Department of Finance, West University of Timisoara, Timisoara, Romania)

  • Nicoleta Claudia Moldovan

    (Faculty of Economics and Business Administration/Department of Finance, West University of Timisoara, Timisoara, Romania)

  • Ioana Vladusel

    (Faculty of Economics and Business Administration/Department of Finance, West University of Timisoara, Timisoara, Romania)

Abstract

This paper analyses students' attitudes towards taxation. The literature in the field of tax compliance research shows that there is a relationship between tax knowledge and attitudes towards taxation, more specific, higher tax knowledge determines more favourable attitudes towards taxation. The more favourable attitudes are the more favourable behaviour could possibly be. What is important in studying tax compliance is indeed the tax behaviour, but this paper has had the purpose the observe and analyze students' attitudes as a posible prediction of the future taxpayers' behaviour, more or less compliant. The paper was designed in the spirit of behavioral economics approach. According to this approach tax compliance research focuses on the non-economic determinants of taxpayers' behavior like tax education, tax knowledge and attitudes towards taxation. After summarysing the literature in the field of study, a survey was conducted among students who did or did not participate to a taxation course and did or did not pay taxes. The survey was designed using the american IRS Taxpayer Attitude Survey and other surveys developed by authors mentioned in the literature review. To measure attitudes towards taxation Likert scales were used. The respondents were asked to evaluate some statements and to express their level of agreement or disagreement with regard to those specific statements. The result are consistent with the previous research: there are differences in attitudes among the student groups and students who participated to a taxation course seem to have more favorable attitudes towards taxation.

Suggested Citation

  • Oana-Ramona Lobont & Nicoleta Claudia Moldovan & Ioana Vladusel, 2013. "Education regarding taxation from the attitude and intuition to experiment," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 6(2), pages 172-179, December.
  • Handle: RePEc:rse:wpaper:v:6:y:2013:i:2:p:172-179
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    References listed on IDEAS

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    1. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, October.
    2. Dornstein, Miriam, 1987. "Taxes: Attitudes and perceptions and their social bases," Journal of Economic Psychology, Elsevier, vol. 8(1), pages 55-76, March.
    3. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
    4. Feld, Lars P & Tyran, Jean-Robert, 2002. "Tax Evasion and Voting: An Experimental Analysis," Kyklos, Wiley Blackwell, vol. 55(2), pages 197-222.
    5. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    6. Torgler, Benno, 2002. " Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-683, December.
    7. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
    8. Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
    9. Pommerehne, Werner W. & Frey, Bruno S., 1992. "The effects of tax administration on tax morale," Discussion Papers, Series II 191, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    10. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
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    1. repec:brc:brccej:v:2:y:2017:i:2:p:85-96 is not listed on IDEAS

    More about this item

    Keywords

    tax compliance; tax education; tax attitudes; taxpayer survey.;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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