Search results

1 – 10 of 17
Open Access
Article
Publication date: 11 July 2017

Jennifer Anna Stark and Erich Kirchler

The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance…

4156

Abstract

Purpose

The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.

Design/methodology/approach

A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.

Findings

Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.

Originality/value

This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

Details

International Journal of Sociology and Social Policy, vol. 37 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 4 May 2012

Bernadette Kamleitner, Christian Korunka and Erich Kirchler

Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and…

8680

Abstract

Purpose

Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective.

Design/methodology/approach

A framework identifying the key characteristics of small business owners' actual and perceived tax situation is established. Literature investigating these characteristics is reviewed in line with the proposed framework.

Findings

Three key aspects seem to distinguish small business owners' perceptions of their tax situation: small business owners are likely to perceive more opportunities not to comply than employed taxpayers; they are more likely to experience a lack of meaningful taxation knowledge; and they are more likely to face decision frames that render taxes as painful losses.

Research limitations/implications

The suggested link between the subjective experience of the tax situation and compliance calls for a focus on strategies that aim to influence taxpayers' perceptions of their own evasion opportunities, their level of legislative and procedural knowledge, and their sense of ownership of tax money. Such a strategy is suggested to be particularly likely to be effective in the phase of nascent entrepreneurship and in a climate of mutual trust between taxpayers and tax authorities.

Originality/value

This paper comprehensively identifies and reviews the perceptual correlates of factors unique to small business owners' tax behaviour.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 18 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 9 May 2016

Elfriede Penz and Erich Kirchler

The purpose of this paper is to respond to the call of alternative methodologies for studying household dynamics and aims to contribute to method development in international…

Abstract

Purpose

The purpose of this paper is to respond to the call of alternative methodologies for studying household dynamics and aims to contribute to method development in international marketing research.

Design/methodology/approach

Based on the Viennese Diary Study, a methodology was developed to study Vietnamese middle-class partners’ decision making. This allows for dyadic analyses and keeping track of the decision and mutual influence history in an emerging market.

Findings

The methodology proved suitable to be used in a transitional economy, which is characterized by specific cultural aspects, such as the embeddedness of decisions in close relationships and traditional role specialization.

Research limitations/implications

While the diary method is time and resource-costly with rather small sample size, it allows for detailed insight into everyday decision making. Further research might want to extend participation in the method to the extended family, which is of high importance in collectivistic cultures.

Originality/value

Since partners in a household independently reported their perceptions and behaviours during decision processes each day, the methodology allows for dyadic analyses and keeping track of everyday decision making. In addition, the role in decision making of each spouse can be analysed.

Details

International Marketing Review, vol. 33 no. 3
Type: Research Article
ISSN: 0265-1335

Keywords

Book part
Publication date: 22 October 2019

Fany Inasius

The “slippery slope” framework assumes that trust and power are alternative approaches to attaining taxpayers’ compliance and for reducing tax evasion. This study aimed to…

Abstract

The “slippery slope” framework assumes that trust and power are alternative approaches to attaining taxpayers’ compliance and for reducing tax evasion. This study aimed to investigate whether the impacts of power and trust dimensions previously found in developed countries also exist in developing countries, such as Indonesia. Data were collected through a researcher-administered questionnaire survey of 274 small business taxpayers and were then analyzed through stepwise linear regressions. The results show that trust significantly influences voluntary tax compliance, but neither trust nor power promotes enforced tax compliance. Ultimately, this study’s findings only partly support the assumptions of the “slippery slope” framework. This study also contributes to current global literature on the influence of trust and power in voluntary and enforced tax compliance in developing countries, especially in Asia.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

Keywords

Content available
Article
Publication date: 9 May 2016

Rudolf R. Sinkovics, Ruey-Jer "Bryan" Jean and Daekwan Kim

378

Abstract

Details

International Marketing Review, vol. 33 no. 3
Type: Research Article
ISSN: 0265-1335

Content available
Book part
Publication date: 20 October 2015

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

Abstract

Details

International Marketing Review, vol. 23 no. 4
Type: Research Article
ISSN: 0265-1335

Content available
Book part
Publication date: 18 December 2016

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

Content available
Book part
Publication date: 22 October 2019

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

Content available
Book part
Publication date: 16 June 2023

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

1 – 10 of 17