Rewarding tax compliance: taxpayers’ attitudes and beliefs
- Bornman, Marina, Stack, Elizabeth M
- Authors: Bornman, Marina , Stack, Elizabeth M
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: article , text
- Identifier: http://hdl.handle.net/10962/61039 , 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.
- Full Text:
- Authors: Bornman, Marina , Stack, Elizabeth M
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: article , text
- Identifier: http://hdl.handle.net/10962/61039 , 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.
- Full Text:
Specific rewards for tax compliance: responses of small business owners in Ekurhuleni, South Africa
- Bornman, Marina, Stack, Elizabeth M
- Authors: Bornman, Marina , Stack, Elizabeth M
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/145325 , vital:38428 , https://heinonline.org/HOL/Page?handle=hein.journals/ejotaxrs13anddiv=35andg_sent=1andcasa_token=andcollection=journals
- Description: The literature reviewed documents the positive effects of rewards in encouraging desired behaviour, but rewards may have a crowding-in effect, strengthening intrinsic motivation, or a crowding-out effect, weakening it. External interventions may therefore be perceived as supportive, fostering self-esteem and self-determination, while those perceived as controlling may have the opposite effect. A number of countries have adopted a strategy of rewarding tax compliance. The rewards range from certificates awarded to compliant taxpayers, to privilege cards providing opportunities for discounts or special treatment, to lotteries in which compliant taxpayers can participate. The reward strategies are often accompanied by publicity programmes. Two such hypothetical strategies were presented to participants in a survey conducted amongst small business owners in Ekurhuleni, South Africa, to gauge their responses.
- Full Text:
- Authors: Bornman, Marina , Stack, Elizabeth M
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/145325 , vital:38428 , https://heinonline.org/HOL/Page?handle=hein.journals/ejotaxrs13anddiv=35andg_sent=1andcasa_token=andcollection=journals
- Description: The literature reviewed documents the positive effects of rewards in encouraging desired behaviour, but rewards may have a crowding-in effect, strengthening intrinsic motivation, or a crowding-out effect, weakening it. External interventions may therefore be perceived as supportive, fostering self-esteem and self-determination, while those perceived as controlling may have the opposite effect. A number of countries have adopted a strategy of rewarding tax compliance. The rewards range from certificates awarded to compliant taxpayers, to privilege cards providing opportunities for discounts or special treatment, to lotteries in which compliant taxpayers can participate. The reward strategies are often accompanied by publicity programmes. Two such hypothetical strategies were presented to participants in a survey conducted amongst small business owners in Ekurhuleni, South Africa, to gauge their responses.
- Full Text:
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