The Effect of Tax Communication on Taxpayers Attitude
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 12
Abstract
The literature on taxpayers attitude show that taxpayers influence each other and change their tax paying attitude. However, little is known about the content and the processes providing this change. To address this knowledge gap, we employed an in-depth analysis of focus groups discussions about tax among a professionnals from construction industry. We report an empirical analysis of discussions of four groups showing 276 distinct discussions between 6 directors, 6 company owners and 22 employees to see the possible reasons in their attitude towards taxpaying, providing a four categories of persuasion. First the participants Exchange information about rules and procedures, second they focus on compliance and want others to comply, third they try to influence each other to be good citizen and persuade to comply and finally the discussions lead to warnings and threats. Overall, this study sheds light to the effect and use of social norms, tax compliance, tax communication in social networks, and persuasive messaging in tax compliance campaigns.
Authors and Affiliations
Banu Dincer, Caner Dincer
Keywords
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- EP ID EP593010
- DOI 10.6007/IJARBSS/v8-i12/5178
- Views 68
- Downloads 0
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