Rewarding tax compliance: taxpayers’ attitudes and beliefs

Bornman, Marina; Stack, Elizabeth M

Title: Rewarding tax compliance: taxpayers’ attitudes and beliefs
Creator: Bornman, Marina, Stack, Elizabeth M
Subject: To be catalogued
Date: 2015
Type: article
Type: text
Identifier: http://hdl.handle.net/10962/61039
Identifier: vital:27931
Description: In a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ‘service and client’ climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that recognising good tax behaviour with strategies of rewards has a positive effect on voluntary tax compliance. Principles derived from the cognitive evaluation theory predict that when feelings of competence are affirmed and this is accompanied by a sense of autonomy it can enhance the intrinsic motivation for an action. The present research surveyed the attitudes and beliefs of taxpayers involved in small business on being rewarded for tax compliance. Results were corroborated with the principles of the cognitive evaluation theory and it was found that that the principles of the theory are applicable to rewarding tax compliance behaviour.
Format: 17 pages, pdf
Language: English
Relation: Journal of Economic and Financial Sciences, Bornman, M. and Stack, L., 2015. Rewarding tax compliance: taxpayers' attitudes and beliefs. Journal of Economic and Financial Sciences, 8(3), pp.791-807., Journal of Economic and Financial Sciences 8 vol. 3 no. 791 807 2015 2312-2803
Rights: Journal of Economic and Financial Sciences
Rights: Use of this resource is governed by the Creative Commons Attribution 4.0 International (CC BY 4.0) license

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