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The social norms of tax compliance : scale development, social desirability, and presentation effects

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Persistent link: https://www.econbiz.de/10009242964

Analyzing the role of social norms in tax compliance behavior

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The impact of corruption on firm tax compliance in transition economies : whom do you trust?

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An institutional perspective on corruption in transition economies

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The Social Norms of Tax Compliance: Scale Development, Social Desirability, and Presentation Effects

Bobek, Donna D.; Hageman, Amy M.; Kelliher, Charles F. - In: Advances in Accounting Behavioral Research, (pp. 37-66). 2011

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a...

Persistent link: https://www.econbiz.de/10015379487