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Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon

Sandra Khalil and Yusuf Sidani

Journal of International Accounting, Auditing and Taxation, 2022, vol. 47, issue C

Abstract: This paper examines tax evasion attitudes and their relationship with personality traits, as moderated by religiosity and income, in a multi-faith cultural context characterized by a weak tax administration. The study explores associations between the big five personality traits (Openness to experience, Conscientiousness, Extraversion, Agreeableness, and Neuroticism) and tax evasion attitudes, a topic that has received very little attention in previous studies. The results show that conscientiousness is negatively associated with tax evasion attitudes emanating from self-interest (SITE). Religiosity was found to moderate the relationship between extraversion and SITE and between conscientiousness and JSTE (Justice of system tax evasion). Income seems to temper the relationship between extraversion and SITE. Overall, this study shows that the root cause of tax evasion may stem from the taxpayers’ perception of the equity of the tax system rather than merely from demographic characteristics or personality traits.

Keywords: Tax evasion; Five-Factor Model; Big Five; Religiosity; Income level; Lebanon (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1016/j.intaccaudtax.2022.100469

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