{"title":"使用混合方法了解税务合规行为","authors":"Nompumelelo Monageng","doi":"10.34190/ejbrm.21.1.2903","DOIUrl":null,"url":null,"abstract":"Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social sciences however, this emergent methodology is being increasingly applied in disciplines that are traditionally associated with quantitative research, including in tax compliance research. Despite the growing trend in applying mixed methods to tax compliance research, there are no known studies that have summarised this methodological approach for researchers and provide guidance on how mixing research methods can allow for an in-depth view of tax compliance behaviour. The purpose of this article is first, to briefly explain mixed methods research for novice and established researchers unfamiliar with this methodological approach; second, provide an overview of the use of mixed methods in tax compliance research; third, provide an example of using mixed methods in order to illustrate a practical application of mixed methods; fourth, to discuss the value gained in applying mixed methods to examine and understand the effect of reciprocity nudges on tax compliance behaviour as well how challenges in applying mixed methods research can be faced. This article contributes to the business and management methodological literature by summarising the implementation of this approach and how studies aimed at understanding tax compliance behaviour could be enriched by embracing a mixed methods approach.","PeriodicalId":38532,"journal":{"name":"Electronic Journal of Business Research Methods","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Using Mixed Methods to Understand Tax Compliance Behaviour\",\"authors\":\"Nompumelelo Monageng\",\"doi\":\"10.34190/ejbrm.21.1.2903\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social sciences however, this emergent methodology is being increasingly applied in disciplines that are traditionally associated with quantitative research, including in tax compliance research. Despite the growing trend in applying mixed methods to tax compliance research, there are no known studies that have summarised this methodological approach for researchers and provide guidance on how mixing research methods can allow for an in-depth view of tax compliance behaviour. The purpose of this article is first, to briefly explain mixed methods research for novice and established researchers unfamiliar with this methodological approach; second, provide an overview of the use of mixed methods in tax compliance research; third, provide an example of using mixed methods in order to illustrate a practical application of mixed methods; fourth, to discuss the value gained in applying mixed methods to examine and understand the effect of reciprocity nudges on tax compliance behaviour as well how challenges in applying mixed methods research can be faced. This article contributes to the business and management methodological literature by summarising the implementation of this approach and how studies aimed at understanding tax compliance behaviour could be enriched by embracing a mixed methods approach.\",\"PeriodicalId\":38532,\"journal\":{\"name\":\"Electronic Journal of Business Research Methods\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Electronic Journal of Business Research Methods\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.34190/ejbrm.21.1.2903\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Electronic Journal of Business Research Methods","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34190/ejbrm.21.1.2903","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
Using Mixed Methods to Understand Tax Compliance Behaviour
Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social sciences however, this emergent methodology is being increasingly applied in disciplines that are traditionally associated with quantitative research, including in tax compliance research. Despite the growing trend in applying mixed methods to tax compliance research, there are no known studies that have summarised this methodological approach for researchers and provide guidance on how mixing research methods can allow for an in-depth view of tax compliance behaviour. The purpose of this article is first, to briefly explain mixed methods research for novice and established researchers unfamiliar with this methodological approach; second, provide an overview of the use of mixed methods in tax compliance research; third, provide an example of using mixed methods in order to illustrate a practical application of mixed methods; fourth, to discuss the value gained in applying mixed methods to examine and understand the effect of reciprocity nudges on tax compliance behaviour as well how challenges in applying mixed methods research can be faced. This article contributes to the business and management methodological literature by summarising the implementation of this approach and how studies aimed at understanding tax compliance behaviour could be enriched by embracing a mixed methods approach.
期刊介绍:
The Electronic Journal of Business Research Methods (EJBRM) provides perspectives on topics relevant to research methods applied in the field of business and management. Through its publication the journal contributes to the development of theory and practice. The journal accepts academically robust papers that contribute to the area of research methods applied in business and management research. Papers submitted to the journal are double-blind reviewed by members of the reviewer committee or other suitably qualified readers. The Editor reserves the right to reject papers that, in the view of the editorial board, are either of insufficient quality, or are not relevant enough to the subject area. The editor is happy to discuss contributions before submission. The journal publishes work in the categories described below. Research Papers: These may be qualitative or quantitative, empirical or theoretical in nature and can discuss completed research findings or work in progress. Case Studies: Case studies are welcomed illustrating business and management research methods in practise. View Points: View points are less academically rigorous articles usually in areas of controversy which will fuel some interesting debate. Conference Reports and Book Reviews: Anyone who attends a conference or reads a book that they feel contributes to the area of Business Research Methods is encouraged to submit a review for publication.