Emotions and tax compliance among small business owners: An experimental survey
Abstract
Tax authorities’ power to enforce compliance as well as taxpayers’ trust in the tax agency shape taxpayers’ compliance behavior. But while financial decisions often trigger strong emotional responses, little is known about the relation between taxpayers’ emotions and their compliance choices. We hypothesize that emotions mediate the relationship between the perception of tax authorities and intended tax compliance. In a scenario-based experiment...
Paper Details
Title
Emotions and tax compliance among small business owners: An experimental survey
Published Date
Dec 1, 2018
Volume
56
Pages
42 - 52
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