税收合规决定因素:来自克罗地亚的经验证据

IF 4.8 2区经济学 Q1 ECONOMICS

Technological and Economic Development of Economy Pub Date : 2022-12-01 DOI:10.3846/tede.2022.18130

Hana Paleka, G. Karanović, D. Badulescu

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引用次数: 1

摘要

政府通过税收确保其大部分收入。如果设计得当，税收政策可以成为促进经济可持续发展和包容性经济增长的机制。然而，政府当局的主要问题仍然是让纳税人遵守税收规定。违规问题涉及公共财政、法律、伦理等不同领域，其复杂性对整个社会构成了挑战。本研究旨在探讨选定的经济和心理决定因素对税收合规的影响。为了确定纳税人行为的决定因素，共管理和直接从克罗地亚纳税人处收集了862份问卷。采用偏最小二乘结构方程模型(PLS-SEM)对调查数据进行分析。结果表明，社会规范和税收士气对纳税人的纳税行为有显著影响。总体而言，本研究的结果有助于更好地理解税收合规及其决定因素，在该领域真正的范式转变的背景下。这强调了在税务合规分析中包括和探索心理决定因素的重要性。

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TAX COMPLIANCE DETERMINANTS: EMPIRICAL EVIDENCE FROM CROATIA

Governments ensure majority of their revenues through taxes. If properly designed, taxation policies can be mechanisms of promoting sustainable economic development and inclusive economic growth. However, the main issue of government authorities remains achieving tax compliance among taxpayers. The question of noncompliance intersects different fields from public finance, law, ethics, and its complexity presents a challenge for the society in general. This study aims to examine the influence of chosen economic and psychological determinants on tax compliance. In order to identify the determinants of taxpayers’ behaviour, a total of 862 questionnaires were administered and collected directly from Croatian taxpayers. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the survey data. The results suggest that social norms and tax morale influence taxpayers’ compliance significantly. Overall, findings of this study contribute to the better understanding of tax compliance and its determinants in the context of a genuine paradigm shift in the field. This emphasizes the importance of including and exploring psychological determinants in tax compliance analysis.

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来源期刊

Technological and Economic Development of Economy ECONOMICS-

CiteScore

10.00

自引率

8.50%

发文量

审稿时长

15 weeks

期刊介绍： Technological and Economic Development of Economy is a refereed journal that publishes original research and review articles and book reviews. The Journal is designed for publishing articles in the following fields of research: systems for sustainable development, policy on sustainable development, legislation on sustainable development, strategies, approaches and methods for sustainable development, visions and scenarios for the future, education for sustainable development, institutional change and sustainable development, health care and sustainable development, alternative economic paradigms for sustainable development, partnership in the field of sustainable development, industry and sustainable development, sustainable development challenges to business and management, technological changes and sustainable development, social aspects of sustainability, economic dimensions of sustainability, political dimensions of sustainability, innovations, life cycle design and assessment, ethics and sustainability, sustainable design and material selection, assessment of environmental impact, ecology and sustainability, application case studies, best practices, decision making theory, models of operations research, theory and practice of operations research, statistics, optimization, simulation. All papers to be published in Technological and Economic Development of Economy are peer reviewed by two appointed experts. The Journal is published quarterly, in March, June, September and December.