The Influence of Trust in Tax Administration and Gender on Tax Compliance in Slovenia
DOI:
https://doi.org/10.52152/22.3.140-163(2024)Ključne besede:
zaupanje, spol, davčni organ, Slovenija, individualni davčni zavezanci, davčna skladnostPovzetek
OECD poziva vlade, naj izboljšajo davčne sisteme z raziskovanjem vedenja davkoplačevalcev, da preprečijo davčno neskadnost. Raziskava se osredotoča na fizične osebe davčne zavezance v Sloveniji s ciljem raziskati vpliv zaupanja v davčno upravo in spola na davčno skladnost. V empiričnem delu prispevka sta zaupanje in davčna skladnost predmet opisne statistične analize, uporabljena je bila faktorska analiza in Spearmanov korelacijski koeficient. Izveden je bil Mann-Whitney U test in neodvisni testi mediane vzorcev za oceno razlik v davčni skladnosti med spoloma. Ugotovitve razsijave so, da zaupanje v davčno upravo kaže statistično pomembno in pozitivno korelacijo z namerami davčne skladnosti v Sloveniji, medtem ko razlike v davčni skladnosti med spoloma niso bile potrjene. Davčna percepcija poštenosti davkoplačevalcev za pridobitev večjega zaupanja bi morala biti okrepljena s pomočjo zadostnih informacij o davčnih zakonih in predpisih.
Literatura
Alm, J. (2019). What motivates tax compliance?. Journal of Economic Surveys, 33(2), 353-388.
Bartlet, M. (1954). A note on multiplying factors for various chi-squared approximations. Journal of the Royal Statistical Society, 16, 296-298.
Batrancea, L. M., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., de Paiva Neves Mamede, S., . . . Budak, T. (2022). A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8(1), 96.
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., . . . Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 102191.
Cahyonowati, N., Ratmono, D., & Juliarto, A. (2023). The role of social norms and trust in authority in tax compliance dilemmas. Cogent Business & Management, 10(1), 2174084.
Castelfranchi, C., & Falcone, R. (2010). Trust theory: A socio-cognitive and computational model. Hoboken, NJ: John Wiley & Sons.
Cattell, R. B. (1966). The scree test for the number of factors. Multivariate Behavioral Research, 1(2), 245-276. doi: 10.1207/s15327906mbr0102_10
D’Attoma, J. W., Volintiru, C., & Malézieux, A. (2020). Gender, social value orientation, and tax compliance. CESifo Economic Studies, 66(3), 265-284.
D’Attoma, J., Volintiru, C., & Steinmo, S. (2017). Willing to share? Tax compliance and gender in Europe and America. Research & Politics, 4(2). doi: 10.1177/ 2053168017707151
Devos, K. (2013). Factors influencing individual taxpayer compliance behaviour. Heidelberg, Germany: Springer Science & Business Media.
Dularif, M., & Rustiarini, N. W. (2022). Tax compliance and non-deterrence approach: A systematic review. International Journal of Sociology and Social Policy, 42(11/12), 1080-1108.
European Union. (2010). Compliance risk management guide for Tax Administrations. Fiscalis risk management platform group (Financial code: FPG32/GRP4). Retrieved from https://biblio.central.ucv.ro/bib_web/bib_pdf/EU_books/0005.pdf
Febrian, Y. B., & Islami, I. N. (2020). Gender, trust, and tax compliance: The mediating effect of fairness perception. Journal of Applied Accounting and Finance, 4(2), 131-145.
Fotiadis, K., & Chatzoglou, P. (2021). Tax morale: Direct and indirect paths between trust factors: Empirical evidence from Greece. Journal of Economic Issues, 55(4), 1066-1100.
Gangl, K., Hofmann, E., Hartl, B., & Berkics, M. (2019). The impact of powerful authorities and trustful taxpayers: Evidence for the extended slippery slope framework from Austria, Finland, and Hungary. Policy Studies, 41(1), 98-111.
Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., . . . Kirchler, E. (2013). "How can I help you?" Perceived service orientation of tax authorities and tax compliance. FinanzArchiv/Public Finance Analysis, 69(4), 487-510.
Gribnau, H., & Steenbergen, V. A. (2020). Handle with care: Transparency as a means to restore trust in taxation. doi: 10.2139/ssrn.3786139
Güzel, S. A., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal Of Behavioral and Experimental Economics, 78, 80-86.
Gylfason, H. F., Arnardottir, A. A., & Kristinsson, K. (2013). More on gender differences in lying. Economics Letters, 119(1), 94-96.
Hauptman, L., Gürarda, Ş., & Korez-Vide, R. (2015). Exploring voluntary tax compliance factors in Slovenia: Implications for tax administration and policymakers. Lex Localis, 13(3), 639-659.
Helmy, H., Dwita, S., & Cheisviyanny, C. (2021, June). The influence of gender and machiavellianism on tax evasion (a study on accounting students). In Sixth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020) (pp. 89-93). doi: 10.2991/aebmr.k.210616.013
Horodnic, I. A. (2018). Tax morale and institutional theory: A systematic review. International Journal of Sociology and Social Policy, 38(9/10), 868-886.
Hwang, S., & Nagac, K. (2021). Religiosity and tax compliance: Evidence from US counties. Applied Economics, 53(47), 5477-5489.
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17-26.
Kaiser, H. F. (1970). A second generation little jiffy. Psychometrika, 35(4), 401-415.
Kaiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 39(1), 31-36.
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D: 4D). Journal of Economic Psychology, 31(4), 542-552.
Kirchler, E. (2019). Strengthening tax compliance by balancing authorities’ power and trustworthiness. In B. V. Rooij & D. D. Sokol (Eds.), The Cambridge Handbook of Compliance (pp. 799-821). doi: 10.1017/9781108759458.055
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210-225.
Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502-517.
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180.
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the “slippery slope framework” among self-employed taxpayers. Economics of Governance, 16, 125-142.
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381.
Kornhauser, M. E. (2006). A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review, 8, 599.
Lohse, T., & Qari, S. (2014). Gender differences in deception behaviour—The role of the counterpart. Applied Economics Letters, 21(10), 702-705.
McGee, R. W. (Ed.). (2011). The ethics of tax evasion: Perspectives in theory and practice. Heidelberg, Germany: Springer Science & Business Media.
Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32, 89-97.
Murphy, K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior, 28, 187-209.
Murphy, K., & Byng, K. (2002). Preliminary findings from 'the Australian tax system survey of tax scheme investors'. The Centre for Tax System Integrity Working Papers (No 40, December 2002). Retrieved from https://www.researchgate.net/publication/254407133_Preliminary_Findings_From_the_Australian_Tax_System_Survey_of_Scheme_Investors
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., . . . da Silva, A. A. (2019). We learn not for school but for life: Empirical evidence of the impact of tax literacy on tax compliance. Eastern European Economics, 57(5), 397-429.
Nurkholis, N., Dularif, M., & Rustiarini, N. W. (2020). Tax evasion and service-trust paradigm: A meta-analysis. Cogent Business & Management, 7(1), 1827699.
OECD. (2012). What drives tax morale?. OECD Development Centre Working Papers, (315). doi: 10.1787/5k8zk8m61kzq-en
OECD. (2021). Behavioural insights for better tax administration: A brief guide. Retrieved from http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/behavioural-insights-for-better-tax-administration-a-brief-guide.pdf
OECD. (2022a). Building trust to reinforce democracy main findings from the 2021 OECD survey on drivers of trust in public institutions. doi: 10.1787/b407f99c-en
OECD. (2022b). Tax policy and gender equality: A stocktake of country approaches. Retrieved from https://www.oecd.org/tax/tax-policy-and-gender-equality-b8177aea-en.htm
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia (Doctoral dissertation, University of Birmingham, Birmingham, UK). Retrieved from https://etheses.bham.ac.uk/id/eprint/1040/
Pui Yee, C., Moorthy, K., & Choo Keng Soon, W. (2017). Taxpayers’ perceptions on tax evasion behaviour: An empirical study in Malaysia. International Journal of Law and Management, 59(3), 413-429.
Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62-73.
Torgler, B. (2003). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, 14, 119-140.
Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Cheltenham, UK: Edward Elgar Publishing.
Torgler, B., & Schneider, F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231-250.
Van Dijke, M., & Verboon, P. (2010). Trust in authorities as a boundary condition to procedural fairness effects on tax compliance. Journal of Economic Psychology, 31(1), 80-91.
Van Lange, P. A., Rockenbach, B., & Yamagishi, T. (Eds.). (2017). Trust in social dilemmas. New York, NY: Oxford University Press.
Vincent, O., Stevenson, A., & Owolabi, A. (2023). Do sociodemographic characteristics of SME entrepreneurs influence their tax (non) compliance behaviour?. Journal of Economic Criminology, 1, 100008.
Yimam, S., & Asmare, F. (2020). Gender and tax compliance: Firm level evidence from Ethiopia. International Centre for Tax and Development, 64. Retrieved from https://core.ac.uk/download/pdf/359969454.pdf
Youde, S., & Lim, S. (2019). The determinants of medium taxpayers’ compliance perspectives: Empirical evidence from Siem reap province, Cambodia. International Journal of Public Administration, 42(14), 1222-1233.
Prenosi
Objavljeno
Številka
Rubrika
Licenca
Avtorske pravice (c) 2024 Lex localis - Journal of Local Self-Government
To delo je licencirano pod Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 mednarodno licenco.
