20.500.12556/DKUM-92121 Tax governance in compliance the role of motivational postures and behavioral intentions Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance. This paper aims to investigate behav- ioral intentions with a specific focus on resistance-cooperation motivational postures and their link with tax compliance (voluntary and enforced) and tax evasion between Slovene taxpayers (n = 390). Inter-item correlations next to descriptive statistical methods were calculated using the PLS-SEM approach to explore the motivational postures, tax compliance, and tax evasion characteristics. The survey has shown that most surveyed Slovene taxpayers tend to agree with motivational postures, voluntary tax compliance, and enforced tax compliance statements. The results indicate that motivational posture deference has positive links with both voluntary tax compliance (r = 0.692, p < 0.001) and enforced tax compliance (r = 0.253, p < 0.001), but a negative link with the attitude toward tax evasion (r = –0.404, p < 0.001). Conversely, motivation- al posture defiance exhibits a negative link with voluntary tax compliance (r = –0.149, p = 0.006) and a positive link with the attitude toward tax evasion (r = 0.229, p < 0.001). The link between defiance and enforced tax compliance is not statistically significant (r = 0.068, p = 0.379). The results indicate that tax authorities should avoid adopting an antagonistic climate and instead focus on fostering positive tax climates, specifically the service and confidence climates, when implementing tax communication strate- gies with taxpayers. tax behavior tax compliance deterrence defiance tax evasion voluntary enforced tax governance Slovenia true false true Business perspectives Angleški jezik Angleški jezik Znanstveno delo 2025-03-14 03:25:21 2025-07-01 10:15:13 2025-07-02 03:10:14 0000-00-00 00:00:00 2024 0 0 str. 500-513 issue 1 Vol. 22 2024 0000-00-00 Zaloznikova Objavljeno NiDoloceno 2024-01-14 2024-02-21 2024-03-07 336.74 189794563 10.21511/ppm.22(1).2024.40 1810-5467 https://www.businessperspectives.org/index.php/journals/problems-and-perspectives-in-management/issue-446/tax-governance-in-compliance-the-role-of-motivational-postures-and-behavioral-intentions 1 9471a907-007b-11f0-9c63-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189328 Tax_governance_in_compliance.pdf Tax_governance_in_compliance.pdf 1 279BB77234B27708687BD2A724A636AB 26fe9591c1346a5c838df2e0e8e4799840d5dfddc757e3d8c89ee6f7b56e07fb 6fbede34-5653-11f0-8520-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=193002 Ekonomsko-poslovna fakulteta 0 0 0