The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria

Maria Kostritsa and Inken Sittler
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Maria Kostritsa: FH Joanneum, Austria
Inken Sittler: FH Joanneum, Austria

Management, 2017, vol. 12, issue 4, 333-353

Abstract: Existing literature stresses the importance of economic factors when aiming to increase voluntary tax compliance. However, emerging voices also point out to relevant social factors, but emphasize that more research needs to be carried out for their verification. Therefore, in this article, research was conducted to provide further evidence to show how social factors have an influence on voluntary tax compliance. The research is the first attempt to replicate the results of the structural model of Jimenez and Iyer (2016) outside of the us, claiming that one’s moral standards (personal norms) and perceived fairness directly influence voluntary tax compliance, meanwhile social norms and trust in government have an indirect impact on tax compliance via influencing personal norms and perceived fairness. To achieve a beneficial result, 333 Austrian taxpayers were surveyed in Austria. The data was analysed in spss using frequencies, correlations and regression analysis. The results verify the aforementioned assumptions and emphasize its consideration when aiming to increase voluntary tax compliance.

Keywords: voluntary tax compliance; trust; fairness; social factors; Austria (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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DOI: 10.26493/1854-4231.12.333-353

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