Establishing factors affecting the tax morale of individuals working in the gig economy
Journal of Global Responsibility
ISSN: 2041-2568
Article publication date: 9 November 2021
Issue publication date: 28 March 2022
Abstract
Purpose
The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws.
Design/methodology/approach
Data was collected from gig economy workers through a questionnaire survey and analysed using second-generation multivariate analysis (partial least squares-structural equation modelling).
Findings
The findings reveal that while the extent of the dependency on the gig economy has a positive relationship with tax morale, the level of education has a negative relationship. However, in contrast to reflective moral attentiveness, perceptual moral attentiveness positively influence tax morale.
Originality/value
As no earlier study has examined factors affecting tax morale in the context of the gig economy, this research will be beneficial to tax authorities and policymakers. This study also offers insights into multidimensional aspects of the tax morale of those working in the gig economy.
Keywords
Acknowledgements
The authors wish to express our appreciation to the deputy editor and the two anonymous reviewers for their insightful comments, which have helped us significantly improve the paper.
Citation
Md Fadzil, F.N. and Che Azmi, A. (2022), "Establishing factors affecting the tax morale of individuals working in the gig economy", Journal of Global Responsibility, Vol. 13 No. 2, pp. 157-176. https://doi.org/10.1108/JGR-01-2021-0007
Publisher
:Emerald Publishing Limited
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