The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be effective in reducing tax evasion?; Do tax...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Concepción
2020-07-01
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| Series: | RAN |
| Subjects: | |
| Online Access: | http://ran.udec.cl/ojs/index.php/ran/article/view/139 |
| _version_ | 1818758649944735744 |
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| author | Paula Arzadun Ronald Mora-Esquivel Martín Solís |
| author_facet | Paula Arzadun Ronald Mora-Esquivel Martín Solís |
| author_sort | Paula Arzadun |
| collection | DOAJ |
| description | The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be effective in reducing tax evasion?; Do tax usage knowledge and geographical distance influence tax compliance indirectly through having a preference for the way the taxes are invested ?; Do tax usage knowledge and geographic distance moderate the effect of a tax rate increment on tax compliance? This study reports on the results of two experimental designs. The first one was a random unrestricted experiment with 175 professionals enrolled in a Business Management Mastering Program. They were situated in a white-collar worker's scenario, where they had to make one decision related to their willingness to comply with taxes. A second experimental game was carried out, with 168 undergraduate students enrolled in different engineering and business management bachelor programs. The results indicate that tax usage knowledge and non-geographical distance influence tax compliance indirectly. |
| first_indexed | 2024-12-18T06:30:12Z |
| format | Article |
| id | doaj.art-e35976f1718f47399c900000ce9413e6 |
| institution | Directory Open Access Journal |
| issn | 0719-7713 0719-6245 |
| language | English |
| last_indexed | 2024-12-18T06:30:12Z |
| publishDate | 2020-07-01 |
| publisher | Universidad de Concepción |
| record_format | Article |
| series | RAN |
| spelling | doaj.art-e35976f1718f47399c900000ce9413e62022-12-21T21:17:56ZengUniversidad de ConcepciónRAN0719-77130719-62452020-07-01617184The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliancePaula Arzadun0Ronald Mora-Esquivel1Martín Solís2Tecnológico de Costa RicaTecnológico de Costa RicaTecnológico de Costa RicaThe research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be effective in reducing tax evasion?; Do tax usage knowledge and geographical distance influence tax compliance indirectly through having a preference for the way the taxes are invested ?; Do tax usage knowledge and geographic distance moderate the effect of a tax rate increment on tax compliance? This study reports on the results of two experimental designs. The first one was a random unrestricted experiment with 175 professionals enrolled in a Business Management Mastering Program. They were situated in a white-collar worker's scenario, where they had to make one decision related to their willingness to comply with taxes. A second experimental game was carried out, with 168 undergraduate students enrolled in different engineering and business management bachelor programs. The results indicate that tax usage knowledge and non-geographical distance influence tax compliance indirectly.http://ran.udec.cl/ojs/index.php/ran/article/view/139tax compliancetax usagesocial distancetax recipient |
| spellingShingle | Paula Arzadun Ronald Mora-Esquivel Martín Solís The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance RAN tax compliance tax usage social distance tax recipient |
| title | The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance |
| title_full | The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance |
| title_fullStr | The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance |
| title_full_unstemmed | The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance |
| title_short | The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance |
| title_sort | effect of knowing how tax money is spent and the distance with tax revenue s potential beneficiaries on tax compliance |
| topic | tax compliance tax usage social distance tax recipient |
| url | http://ran.udec.cl/ojs/index.php/ran/article/view/139 |
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