Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Date: August 2013
Creator: Jimenez, Peggy D.
Description: Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads ...
Contributing Partner: UNT Libraries
Contributing factors in judgement of fairness by monetary value

Contributing factors in judgement of fairness by monetary value

Date: July 18, 2011
Creator: Tam, Nicoladie D.
Description: Article accompanying a poster presentation for the 2011 Computational Neuroscience Annual Meeting. This article discusses research on contributing factors in the judgement of fairness by monetary value.
Contributing Partner: UNT College of Arts and Sciences
Quantification of fairness bias by a Fairness-Equity Model

Quantification of fairness bias by a Fairness-Equity Model

Date: July 18, 2011
Creator: Tam, Nicoladie D.
Description: Article accompanying a poster presentation for the 2011 Computational Neuroscience Meeting. This article discusses the quantification of fairness bias by a fairness-equity model.
Contributing Partner: UNT College of Arts and Sciences
The Constitution

The Constitution

Date: June 26, 2014
Creator: Treadway, Heather
Description: Lesson plan containing a collection of activities and resources regarding the Constitution that meet state education standards and national sustainability standards for the 6th grade level.
Contributing Partner: UNT Office of Sustainability
Cultural and Social Systems

Cultural and Social Systems

Date: August 28, 2014
Creator: Parsons, John
Description: Lesson plan containing a collection of activities and resources regarding cultural and social systems that meet state education standards and national sustainability standards for the 4th grade level.
Contributing Partner: UNT Office of Sustainability