| Title: | Tax governance in compliance : the role of motivational postures and behavioral intentions |
|---|
| Authors: | ID Hauptman, Lidija (Author)
ID Žmuk, Berislav (Author)
ID Dečman, Nikolina (Author) |
|---|
| Files: |  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
 Tax_governance_in_compliance.pdf (449,70 KB)
MD5: 279BB77234B27708687BD2A724A636AB
|
|---|
| Language: | English |
|---|
| Work type: | Scientific work |
|---|
| Typology: | 1.01 - Original Scientific Article |
|---|
| Organization: | EPF - Faculty of Business and Economics
|
|---|
| Abstract: | 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. |
|---|
| Keywords: | tax behavior, tax compliance, deterrence, defiance, tax evasion, voluntary, enforced, tax governance, Slovenia |
|---|
| Publication status: | Published |
|---|
| Publication version: | Version of Record |
|---|
| Submitted for review: | 14.01.2024 |
|---|
| Article acceptance date: | 21.02.2024 |
|---|
| Publication date: | 07.03.2024 |
|---|
| Publisher: | Business perspectives |
|---|
| Year of publishing: | 2024 |
|---|
| Number of pages: | str. 500-513 |
|---|
| Numbering: | Vol. 22, issue 1 |
|---|
| PID: | 20.500.12556/DKUM-92121  |
|---|
| UDC: | 336.74 |
|---|
| ISSN on article: | 1810-5467 |
|---|
| COBISS.SI-ID: | 189794563 |
|---|
| DOI: | 10.21511/ppm.22(1).2024.40 |
|---|
| Publication date in DKUM: | 01.07.2025 |
|---|
| Views: | 120 |
|---|
| Downloads: | 7 |
|---|
| Metadata: |    |
|---|
| Categories: | Misc.
|
|---|
|
:
|
Copy citation |
|---|
| | | | Average score: | (0 votes) |
|---|
| Your score: | Voting is allowed only for logged in users. |
|---|
| Share: |  |
|---|
Hover the mouse pointer over a document title to show the abstract or click
on the title to get all document metadata. |
