共同利益和遗憾突出对逃税的影响

IF 1.3 Q3 BUSINESS, FINANCE
William D. Brink, R. White
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引用次数: 16

摘要

摘要:本研究考察了与他人分享潜在的税收节约和与逃税相关的罚款风险是否会影响决策者的逃税意愿。本研究还探讨了增加不利审计中潜在后悔的显著性是否会减少逃税行为。采用2x2实验设计,有经验的纳税人作为参与者,本研究发现,与报告决策仅影响决策者时相比,当参与者与另一纳税人分享潜在的税收节约和罚款风险时,参与者更不愿意逃税。补充分析表明,参与者认为,当存在共同利益时,逃税行为更加不道德。此外,本研究还表明,由于不利审计而增加的后悔显著性会降低参与者的逃税意愿。本研究有助于多个文献流,包括纳税人合规,道德决策和…
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effects of a Shared Interest and Regret Salience on Tax Evasion
ABSTRACT: This study examines whether sharing the potential tax savings and the risk of penalties associated with tax evasion with another individual affects a decision maker's willingness to evade taxes. This study also explores whether increasing the salience of potential regret from an adverse audit decreases tax evasion behavior. Using a 2 × 2 experimental design with experienced taxpayers as participants, this study finds that participants are less willing to evade taxes when they share the potential tax savings and risk of penalties with another taxpayer compared to when the reporting decision affects solely the decision maker. Supplemental analysis shows that participants feel that tax evasion is more unethical when a shared interest is present. In addition, this study demonstrates that increasing regret salience from an adverse audit decreases participants' willingness to evade taxes. This study contributes to multiple literature streams, including taxpayer compliance, ethical decision making, and...
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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