The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour

Paleka Hana (), Karanović Goran () and Štambuk Ana ()
Additional contact information
Paleka Hana: PhD Student, University of Rijeka, Faculty of Tourism and Hospitality Management, Naselje Ika, Primorska 46, HR – 51410 Opatija
Karanović Goran: PhD, Associate Professor, University of Rijeka, Faculty of Tourism and Hospitality Management, Croatia
Štambuk Ana: PhD, Associate Professor, University of Rijeka, Faculty of Economics and Business, Croatia

South East European Journal of Economics and Business, 2023, vol. 18, issue 2, 34-48

Abstract: The purpose of this study is to empirically examine whether taxpayers’ age, gender, income, and education level impact their (non)compliance. It expands the analysis through the investigation of the moderating role of selected sociodemographic variables. This research was operated in Croatia and in total it comprised 862 fully completed questionnaires. Based on this sample of individual taxpayers (income tax), to interpret the obtained results, OLS regression analysis was employed. The moderation model has been used to explore the influence of sociodemographic variables on tax compliance. The study discloses several results. First, it demonstrates that taxpayers’ age, gender, and education level are significantly associated with their compliance behaviour. In addition to this, the results confirm moderating role of gender, education level, and income level on chosen tax compliance determinants. The findings of this research contribute to policy implications in understanding the groups that require additional attention to create adequate and efficient fiscal strategies.

Keywords: tax compliance; age; gender; income level; education level; fiscal strategies (search for similar items in EconPapers)
JEL-codes: D91 H26 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/jeb-2023-0017 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:seejeb:v:18:y:2023:i:2:p:34-48:n:11

DOI: 10.2478/jeb-2023-0017

Access Statistics for this article

South East European Journal of Economics and Business is currently edited by Adnan Efendic, Vesna Babić-Hodović and Aziz Šunje

More articles in South East European Journal of Economics and Business from Sciendo
Bibliographic data for series maintained by Peter Golla ().