Suchergebnisse

Taxpayers' 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.

Taxpayers' 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.

This study examines whether participating in governmental decisions influences taxpayers' cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments.

Taxpayers' 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 towards 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.

One of the mandatory responsibilities of each citizen is paying taxes. Even though it is a legal requirement to do it, citizens have the possibility to adjust their payments and cheat on it. Thus, the paying of taxes can be seen as cooperative act between the state and its citizens.
Based on the group engagement model of cooperation, this study (N=474) demonstrates the interplay of perceived justice, national identification, motivational postures and tax compliance. Extending the justice dimensions of the original group engagement model by retributive justice, a positive
relationship of all three forms of perceived justice (i.e. procedural justice, resource judgements, and justice of punishment) with national identification was achieved. Furthermore, while national identification was positively associated with deference, its negative association with defiance
could not be shown. Tax compliance was high in case of strong attitudes of deference and weak attitudes of defiance. Results indicate partial mediation of justice judgments and deference through national identification. Judging justice is not an easy task and thus, citizens should be taught
about the rationale behind tax law. Understanding the reasons for the law facilitates making up one's mind regarding the fairness of tax distribution, tax procedures and retribution for cheating on taxes that influences tax compliance in the long run.

Love and money are important aspects of the everyday lives of couples. This book focuses on the daily routines of disagreement, conflict and joint decisions on these, and other issues such as work, leisure and children, create in the household.Central to the authors' research is a unique diary study of forty couples, who kept a daily record of their joint decisions over the course of a year. The diaries show how challenging, varied and complex the conflicts and decision making of normal everyday life can be and reveal that goals frequently change during the decision-making process with the res