Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

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dc.contributor.authorHofmann, Eva
dc.contributor.authorHoelzl, Erik
dc.contributor.authorKirchler, Erich
dc.date.accessioned2015-12-08T22:39:48Z
dc.date.issued2008
dc.date.updated2016-02-24T10:20:53Z
dc.description.abstractTaxpayers' willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes toward the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.
dc.identifier.issn0044-3409
dc.identifier.urihttp://hdl.handle.net/1885/36240
dc.publisherHogrefe & Huber Publishers GmbH
dc.sourceJournal of Psychology (Zeitschrift fuer Psychologie mit Zeitschrift fuer Angewandte Psychologie)
dc.subjectKeywords: Attitudes; Fairness; Norms; Tax behavior; Tax compliance
dc.titlePreconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate
dc.typeJournal article
local.bibliographicCitation.issue4
local.bibliographicCitation.lastpage217
local.bibliographicCitation.startpage209
local.contributor.affiliationHofmann, Eva, University of Vienna
local.contributor.affiliationHoelzl, Erik, University of Vienna
local.contributor.affiliationKirchler, Erich, College of Asia and the Pacific, ANU
local.contributor.authoremailrepository.admin@anu.edu.au
local.contributor.authoruidKirchler, Erich, a195306
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor180125 - Taxation Law
local.identifier.ariespublicationu3955364xPUB134
local.identifier.citationvolume216
local.identifier.doi10.1027/0044-3409.216.4.209
local.identifier.scopusID2-s2.0-56049089404
local.identifier.uidSubmittedByu3955364
local.type.statusPublished Version

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