Shadow Economy and Tax Morality: Is There A Difference Between Genders?
One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax...
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| Format: | Article |
| Language: | deu |
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DOBA Business School Maribor
2019-05-01
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| Series: | Mednarodno Inovativno Poslovanje |
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| Online Access: | https://journal.doba.si/OJS/index.php/jimb/article/view/2019-11-1-1 |
| _version_ | 1818340074377445376 |
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| author | Birgit Burböck |
| author_facet | Birgit Burböck |
| author_sort | Birgit Burböck |
| collection | DOAJ |
| description | One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayer’s honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 respondents; 315 male and 341 female respondents. No significant difference between male and female was identified for voluntary tax compliance, while a significant difference was found for the enforced tax compliance. |
| first_indexed | 2024-12-13T15:37:07Z |
| format | Article |
| id | doaj.art-9f146f8f8bfe4deabfd763b40abaf43e |
| institution | Directory Open Access Journal |
| issn | 1855-6175 |
| language | deu |
| last_indexed | 2024-12-13T15:37:07Z |
| publishDate | 2019-05-01 |
| publisher | DOBA Business School Maribor |
| record_format | Article |
| series | Mednarodno Inovativno Poslovanje |
| spelling | doaj.art-9f146f8f8bfe4deabfd763b40abaf43e2022-12-21T23:40:00ZdeuDOBA Business School MariborMednarodno Inovativno Poslovanje1855-61752019-05-0111131010.32015/JIMB/2019-11-1-1Shadow Economy and Tax Morality: Is There A Difference Between Genders?Birgit Burböck0FH JOANNEUM – University of Applied Sciences, Graz, AustriaOne of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayer’s honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 respondents; 315 male and 341 female respondents. No significant difference between male and female was identified for voluntary tax compliance, while a significant difference was found for the enforced tax compliance.https://journal.doba.si/OJS/index.php/jimb/article/view/2019-11-1-1shadow economyslippery slope modelgender differences |
| spellingShingle | Birgit Burböck Shadow Economy and Tax Morality: Is There A Difference Between Genders? Mednarodno Inovativno Poslovanje shadow economy slippery slope model gender differences |
| title | Shadow Economy and Tax Morality: Is There A Difference Between Genders? |
| title_full | Shadow Economy and Tax Morality: Is There A Difference Between Genders? |
| title_fullStr | Shadow Economy and Tax Morality: Is There A Difference Between Genders? |
| title_full_unstemmed | Shadow Economy and Tax Morality: Is There A Difference Between Genders? |
| title_short | Shadow Economy and Tax Morality: Is There A Difference Between Genders? |
| title_sort | shadow economy and tax morality is there a difference between genders |
| topic | shadow economy slippery slope model gender differences |
| url | https://journal.doba.si/OJS/index.php/jimb/article/view/2019-11-1-1 |
| work_keys_str_mv | AT birgitburbock shadoweconomyandtaxmoralityisthereadifferencebetweengenders |