The determinants and consequences of tax avoidance: A psychological contract perspective

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Research in International Business and Finance Pub Date : 2025-07-01 DOI:10.1016/j.ribaf.2025.103077

Puspita Ghaniy Anggraini , Mahfud Sholihin , Musa Mangena , Singgih Wijayana , Fu’ad Rakhman

{"title":"The determinants and consequences of tax avoidance: A psychological contract perspective","authors":"Puspita Ghaniy Anggraini , Mahfud Sholihin , Musa Mangena , Singgih Wijayana , Fu’ad Rakhman","doi":"10.1016/j.ribaf.2025.103077","DOIUrl":null,"url":null,"abstract":"<div><div>This study examines the determinants and consequences of tax avoidance from the psychological contract perspective in tax relationships. The perspective relies on a reciprocal relationship between parties in predicting taxpayer behavior after evaluating how well the government manages taxes. Using data for a sample of 60 countries over 2009–2019, the results support the notion that taxpayers' willingness to pay taxes relies on how a government manages tax funds. Specifically, good government tax policies, namely better-quality regulations, less complicated bureaucracy, and more appropriate use of taxes, are associated with lower tax avoidance. Further, the results indicate that public participation and transparency should be implemented cautiously since they can motivate taxpayers to avoid tax payments. In addition to good tax policies, lower tax avoidance is observed in countries with a low tax burden, close government-citizens relations, and developed economy. Understanding the determinants of tax avoidance is important for government policy given that tax avoidance undermines national development across economic, social, and environmental dimensions.</div></div>","PeriodicalId":51430,"journal":{"name":"Research in International Business and Finance","volume":"79 ","pages":"Article 103077"},"PeriodicalIF":6.9000,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research in International Business and Finance","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0275531925003332","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

Abstract

This study examines the determinants and consequences of tax avoidance from the psychological contract perspective in tax relationships. The perspective relies on a reciprocal relationship between parties in predicting taxpayer behavior after evaluating how well the government manages taxes. Using data for a sample of 60 countries over 2009–2019, the results support the notion that taxpayers' willingness to pay taxes relies on how a government manages tax funds. Specifically, good government tax policies, namely better-quality regulations, less complicated bureaucracy, and more appropriate use of taxes, are associated with lower tax avoidance. Further, the results indicate that public participation and transparency should be implemented cautiously since they can motivate taxpayers to avoid tax payments. In addition to good tax policies, lower tax avoidance is observed in countries with a low tax burden, close government-citizens relations, and developed economy. Understanding the determinants of tax avoidance is important for government policy given that tax avoidance undermines national development across economic, social, and environmental dimensions.

查看原文本刊更多论文

避税的决定因素和后果：心理契约视角

本研究从税收关系的心理契约角度探讨了避税的决定因素和后果。在评估政府税收管理的好坏之后，这种观点依赖于各方之间的互惠关系来预测纳税人的行为。利用2009-2019年60个国家的样本数据，研究结果支持了这样一种观点，即纳税人的纳税意愿取决于政府如何管理税收资金。具体而言，良好的政府税收政策，即质量更好的法规、不那么复杂的官僚主义和更适当地使用税收，与较低的避税有关。此外，结果表明，公众参与和透明度应谨慎实施，因为它们可以激励纳税人逃税。除了良好的税收政策外，在税收负担低、政府与公民关系密切、经济发达的国家，避税率也较低。考虑到避税会破坏国家经济、社会和环境的发展，了解避税的决定因素对政府制定政策很重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Research in International Business and Finance BUSINESS, FINANCE-

CiteScore

11.20

自引率

9.20%

发文量

240

期刊介绍： Research in International Business and Finance (RIBAF) seeks to consolidate its position as a premier scholarly vehicle of academic finance. The Journal publishes high quality, insightful, well-written papers that explore current and new issues in international finance. Papers that foster dialogue, innovation, and intellectual risk-taking in financial studies; as well as shed light on the interaction between finance and broader societal concerns are particularly appreciated. The Journal welcomes submissions that seek to expand the boundaries of academic finance and otherwise challenge the discipline. Papers studying finance using a variety of methodologies; as well as interdisciplinary studies will be considered for publication. Papers that examine topical issues using extensive international data sets are welcome. Single-country studies can also be considered for publication provided that they develop novel methodological and theoretical approaches or fall within the Journal''s priority themes. It is especially important that single-country studies communicate to the reader why the particular chosen country is especially relevant to the issue being investigated. [...] The scope of topics that are most interesting to RIBAF readers include the following: -Financial markets and institutions -Financial practices and sustainability -The impact of national culture on finance -The impact of formal and informal institutions on finance -Privatizations, public financing, and nonprofit issues in finance -Interdisciplinary financial studies -Finance and international development -International financial crises and regulation -Financialization studies -International financial integration and architecture -Behavioral aspects in finance -Consumer finance -Methodologies and conceptualization issues related to finance