Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research

Publisher Website
Google Scholar
Abstract
Taxpaying is a primary nexus between individual and state, and tax laws are exemplar of purposive administrative law. Our framework for research on taxpaying emphasizes that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance and noncompliance, and that taxpaying does not necessarily involve deliberate decisions. Both the process of decision making and the content of decisions must be studied. Four clusters of factors affecting the content of compliance decisions are material consequences, normative expectations, sociolegal attitudes and beliefs, and expressive factors. How individuals subjectively “frame” the factors depends upon their social situations. The framework has several implications for research on tax noncompliance.

This publication has 1 reference indexed in Scilit: