메뉴 건너뛰기




Volumn 115, Issue 3, 2013, Pages 451-468

Analyzing the Role of Social Norms in Tax Compliance Behavior

Author keywords

Social norms; Tax compliance; Taxpayers

Indexed keywords


EID: 84880069940     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-012-1390-7     Document Type: Article
Times cited : (162)

References (47)
  • 3
    • 0032808476 scopus 로고    scopus 로고
    • Changing the social norm of tax compliance by voting
    • Alm, J., McClelland, G., & Schulze, W. (1999). Changing the social norm of tax compliance by voting. KYKLOS, 52(2), 141-171.
    • (1999) Kyklos , vol.52 , Issue.2 , pp. 141-171
    • Alm, J.1    McClelland, G.2    Schulze, W.3
  • 4
    • 0842277553 scopus 로고    scopus 로고
    • Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics
    • Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19, 259-275.
    • (1998) Managerial and Decision Economics , vol.19 , pp. 259-275
    • Alm, J.1    McKee, M.2
  • 5
    • 79960741181 scopus 로고    scopus 로고
    • Do ethics matter: Tax compliance and morality
    • Alm, J., & Torgler, B. (2011). Do ethics matter: Tax compliance and morality. Journal of Business Ethics, 101, 635-651.
    • (2011) Journal of Business Ethics , vol.101 , pp. 635-651
    • Alm, J.1    Torgler, B.2
  • 7
    • 53949103521 scopus 로고    scopus 로고
    • An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior
    • Blanthorne, C., & Kaplan, S. (2008). An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society, 33(7/8), 684-703.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.7-8 , pp. 684-703
    • Blanthorne, C.1    Kaplan, S.2
  • 8
    • 8744307219 scopus 로고    scopus 로고
    • An investigation of the theory of planned behavior and the role of moral obligation in tax compliance
    • Bobek, D., & Hatfield, R. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15, 13-38.
    • (2003) Behavioral Research in Accounting , vol.15 , pp. 13-38
    • Bobek, D.1    Hatfield, R.2
  • 9
    • 84880056403 scopus 로고    scopus 로고
    • The social norms of tax compliance: Scale development, social desirability and presentation effects
    • Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2011). The social norms of tax compliance: Scale development, social desirability and presentation effects. Advances in Accounting Behavioral Research, 15, 37-66.
    • (2011) Advances in Accounting Behavioral Research , vol.15 , pp. 37-66
    • Bobek, D.D.1    Hageman, A.M.2    Kelliher, C.F.3
  • 10
    • 34547382581 scopus 로고    scopus 로고
    • The social norms of tax compliance: Evidence from Australia, Singapore, and the United States
    • Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74(1), 49-64.
    • (2007) Journal of Business Ethics , vol.74 , Issue.1 , pp. 49-64
    • Bobek, D.D.1    Roberts, R.W.2    Sweeney, J.T.3
  • 11
    • 67650892484 scopus 로고    scopus 로고
    • The influence of tobacco marketing on adolescent smoking intentions via normative beliefs
    • Brown, A., & Moodie, C. (2009). The influence of tobacco marketing on adolescent smoking intentions via normative beliefs. Health Education Research, 24(4), 721-733.
    • (2009) Health Education Research , vol.24 , Issue.4 , pp. 721-733
    • Brown, A.1    Moodie, C.2
  • 12
    • 0001837652 scopus 로고    scopus 로고
    • A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions
    • Christensen, A. L., & Hite, P. A. (1997). A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions. Journal of the American Taxation Association, 19(1), 1-18.
    • (1997) Journal of the American Taxation Association , vol.19 , Issue.1 , pp. 1-18
    • Christensen, A.L.1    Hite, P.A.2
  • 13
  • 14
    • 0000283893 scopus 로고    scopus 로고
    • Social influence: Social norms, conformity, and compliance
    • D. T. Gilbert, S. T. Fiske, and G. Lindzey (Eds.), Boston: Oxford University Press
    • Cialdini, R., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology. Boston: Oxford University Press.
    • (1998) The Handbook of Social Psychology
    • Cialdini, R.1    Trost, M.R.2
  • 18
    • 0037288612 scopus 로고    scopus 로고
    • Social behaviors, enforcement, and tax compliance dynamics
    • Davis, J., Hecht, G., & Perkins, J. (2003). Social behaviors, enforcement, and tax compliance dynamics. The Accounting Review, 78(1), 39-69.
    • (2003) The Accounting Review , vol.78 , Issue.1 , pp. 39-69
    • Davis, J.1    Hecht, G.2    Perkins, J.3
  • 19
    • 53549103013 scopus 로고    scopus 로고
    • A room with a viewpoint: Using social norms to motivate environmental conservation in hotels
    • Goldstein, N., Cialdini, R., & Griskevicius, V. (2008). A room with a viewpoint: Using social norms to motivate environmental conservation in hotels. Journal of Consumer Research, 35(3), 472-482.
    • (2008) Journal of Consumer Research , vol.35 , Issue.3 , pp. 472-482
    • Goldstein, N.1    Cialdini, R.2    Griskevicius, V.3
  • 20
    • 0043146480 scopus 로고    scopus 로고
    • An analysis of moral and social influences on taxpayer behavior
    • Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57-75.
    • (1996) Behavioral Research in Accounting , vol.8 , pp. 57-75
    • Hanno, D.M.1    Violette, G.R.2
  • 21
    • 33947685918 scopus 로고    scopus 로고
    • Persuasive communications: Tax compliance enforcement strategies for sole proprietors
    • Hasseldine, J., Hite, P., James, S., & Toumi, M. (2007). Persuasive communications: Tax compliance enforcement strategies for sole proprietors. Contemporary Accounting Research, 24(1), 171-194.
    • (2007) Contemporary Accounting Research , vol.24 , Issue.1 , pp. 171-194
    • Hasseldine, J.1    Hite, P.2    James, S.3    Toumi, M.4
  • 22
    • 84882959642 scopus 로고    scopus 로고
    • New York: Russell Sage Foundation
    • Hechter, M., & Opp, K. (Eds.). (2001). Social Norms. New York: Russell Sage Foundation.
    • (2001) Social Norms
    • Hechter, M.1    Opp, K.2
  • 23
    • 46349088771 scopus 로고    scopus 로고
    • An examination of the role of ethics in tax compliance decisions
    • Henderson, B., & Kaplan, S. (2005). An examination of the role of ethics in tax compliance decisions. Journal of the American Taxation Association, 27(1), 39-72.
    • (2005) Journal of the American Taxation Association , vol.27 , Issue.1 , pp. 39-72
    • Henderson, B.1    Kaplan, S.2
  • 24
    • 0034350129 scopus 로고    scopus 로고
    • A focus theory of normative conduct: When norms do and do not affect behavior
    • Kallgren, C., Reno, R., & Cialdini, R. (2000). A focus theory of normative conduct: When norms do and do not affect behavior. Personality and Social Psychology Bulletin, 26(8), 1002-1012.
    • (2000) Personality and Social Psychology Bulletin , vol.26 , Issue.8 , pp. 1002-1012
    • Kallgren, C.1    Reno, R.2    Cialdini, R.3
  • 25
    • 0039099933 scopus 로고    scopus 로고
    • The effect of moral reasoning and educational communications on tax evasion intentions
    • Kaplan, S., Newberry, K., & Reckers, P. M. (1997). The effect of moral reasoning and educational communications on tax evasion intentions. Journal of the American Taxation Association, 19(2), 38-54.
    • (1997) Journal of the American Taxation Association , vol.19 , Issue.2 , pp. 38-54
    • Kaplan, S.1    Newberry, K.2    Reckers, P.M.3
  • 26
    • 36348939982 scopus 로고    scopus 로고
    • An agent-based model of tax compliance with social networks
    • Korobow, A., Johnson, C., & Axtell, R. (2007). An agent-based model of tax compliance with social networks. National Tax Journal, 60(3), 589-604.
    • (2007) National Tax Journal , vol.60 , Issue.3 , pp. 589-604
    • Korobow, A.1    Johnson, C.2    Axtell, R.3
  • 27
    • 21744441274 scopus 로고    scopus 로고
    • The use of the latent construct method in behavioral accounting research: The measurement of client advocacy
    • Mason, J. D., & Levy, L. G. (2001). The use of the latent construct method in behavioral accounting research: The measurement of client advocacy. Advances in Taxation, 13, 123-139.
    • (2001) Advances in Taxation , vol.13 , pp. 123-139
    • Mason, J.D.1    Levy, L.G.2
  • 28
    • 0347876906 scopus 로고    scopus 로고
    • Internal and external motivation to respond without prejudice
    • Plant, E. A., & Devine, P. G. (1998). Internal and external motivation to respond without prejudice. Journal of Personality and Social Psychology, 75(3), 811-832.
    • (1998) Journal of Personality and Social Psychology , vol.75 , Issue.3 , pp. 811-832
    • Plant, E.A.1    Devine, P.G.2
  • 29
    • 0002330872 scopus 로고
    • Tax morale, tax evasion, and the choice of tax policy instruments in different political systems
    • Pommerehne, W., Hart, A., & Frey, B. (1994). Tax morale, tax evasion, and the choice of tax policy instruments in different political systems. Public Finance, 49(Supplement), 52-69.
    • (1994) Public Finance , vol.49 , Issue.SUPPL. , pp. 52-69
    • Pommerehne, W.1    Hart, A.2    Frey, B.3
  • 30
    • 33947706066 scopus 로고
    • The effects of social stigmatization on tax evasion
    • Porcano, T., & Price, C. (1993). The effects of social stigmatization on tax evasion. Advances in Taxation, 5, 197-217.
    • (1993) Advances in Taxation , vol.5 , pp. 197-217
    • Porcano, T.1    Price, C.2
  • 31
    • 0001056460 scopus 로고
    • The social desirability response bias in ethics research
    • Randall, D. M., & Fernandes, M. (1991). The social desirability response bias in ethics research. Journal of Business Ethics, 10(11), 805-817.
    • (1991) Journal of Business Ethics , vol.10 , Issue.11 , pp. 805-817
    • Randall, D.M.1    Fernandes, M.2
  • 32
    • 0006051680 scopus 로고
    • The influence of ethical attitudes on taxpayer compliance
    • Reckers, P. M. J., Sanders, D. L., & Roark, S. J. (1994). The influence of ethical attitudes on taxpayer compliance. National Tax Journal, 47(4), 825-836.
    • (1994) National Tax Journal , vol.47 , Issue.4 , pp. 825-836
    • Reckers, P.M.J.1    Sanders, D.L.2    Roark, S.J.3
  • 34
    • 84937287181 scopus 로고
    • Duty, fear, and tax compliance: The heuristic basis of citizenship behavior
    • Scholz, J., & Pinney, N. (1995). Duty, fear, and tax compliance: The heuristic basis of citizenship behavior. American Journal of Political Science, 39(2), 490-512.
    • (1995) American Journal of Political Science , vol.39 , Issue.2 , pp. 490-512
    • Scholz, J.1    Pinney, N.2
  • 37
    • 77956846303 scopus 로고
    • Normative influence on altruism
    • L. Berkowitz (Ed.), New York: Academic Press
    • Schwartz, S. H. (1977). Normative influence on altruism. In L. Berkowitz (Ed.), Advances in experimental social psychology (Vol. 10, pp. 221-279). New York: Academic Press.
    • (1977) Advances in Experimental Social Psychology , vol.10 , pp. 221-279
    • Schwartz, S.H.1
  • 40
    • 0036894014 scopus 로고    scopus 로고
    • Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments
    • Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. Journal of Economic Surveys, 16(5), 657-683.
    • (2002) Journal of Economic Surveys , vol.16 , Issue.5 , pp. 657-683
    • Torgler, B.1
  • 41
    • 8744303884 scopus 로고    scopus 로고
    • Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland
    • Torgler, B. (2004). Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland. Economics of Governance, 5, 235-253.
    • (2004) Economics of Governance , vol.5 , pp. 235-253
    • Torgler, B.1
  • 44
    • 0035315327 scopus 로고    scopus 로고
    • The prediction of self-reported and hypothetical tax-evasion: Evidence from England France, and Norway
    • Webley, P., Cole, M., & Eidjar, O. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England France, and Norway. Journal of Economic Psychology, 22, 141-155.
    • (2001) Journal of Economic Psychology , vol.22 , pp. 141-155
    • Webley, P.1    Cole, M.2    Eidjar, O.3
  • 46
    • 1142278838 scopus 로고    scopus 로고
    • An analysis of norm processes in tax compliance
    • Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25, 213-228.
    • (2004) Journal of Economic Psychology , vol.25 , pp. 213-228
    • Wenzel, M.1
  • 47
    • 21644480844 scopus 로고    scopus 로고
    • Motivation or rationalization? Causal relations between ethics, norms, and tax compliance
    • Wenzel, M. (2005). Motivation or rationalization? Causal relations between ethics, norms, and tax compliance. Journal of Economic Psychology, 26, 491-508.
    • (2005) Journal of Economic Psychology , vol.26 , pp. 491-508
    • Wenzel, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.