Resumé

Governments rely on income from taxes to function. Tax evasion therefore affects them directly. Although tax compliance has been studied, the literature does not exhaustively elucidate the factors that affect tax compliance and tax morale. The article contributes to closing the gap by investigating whether personality is a factor influencing tax morale. Personality traits were measured using the Big Five Inventory 2 and the measure of Honesty-Humility from HEX- -ACO-PI-R. Ordinary least squares regression was used for estimation; the explained variable was the amount that respondents would be willing to pay in taxes (given the full amount), and explanatory variables were personality traits in the first model and facets in the second model. The findings suggest that the personality traits of conscientiousness (responsibility and/or productiveness) and honesty (modesty and/or greed avoidance), along with demographic factors, have a significant impact on the attitude towards paying more taxes.
OriginalsprogEngelsk
TidsskriftEkonomicky Casopis
Vol/bind67
Udgave nummer10
ISSN0013-3035
StatusAccepteret/In press - 2019

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Tax
Personality traits
Willingness-to-pay
Honesty
Tax compliance
Tax morale
Ordinary least squares
Factors
Tax evasion
Income
Government
Big Five
Greed
Demographic factors
Conscientiousness
Avoidance
Ant colony optimization
Influencing factors
Responsibility

Citer dette

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title = "Does Personality Influence Willingness to Pay Taxes?",
abstract = "Governments rely on income from taxes to function. Tax evasion therefore affects them directly. Although tax compliance has been studied, the literature does not exhaustively elucidate the factors that affect tax compliance and tax morale. The article contributes to closing the gap by investigating whether personality is a factor influencing tax morale. Personality traits were measured using the Big Five Inventory 2 and the measure of Honesty-Humility from HEX- -ACO-PI-R. Ordinary least squares regression was used for estimation; the explained variable was the amount that respondents would be willing to pay in taxes (given the full amount), and explanatory variables were personality traits in the first model and facets in the second model. The findings suggest that the personality traits of conscientiousness (responsibility and/or productiveness) and honesty (modesty and/or greed avoidance), along with demographic factors, have a significant impact on the attitude towards paying more taxes.",
keywords = "tax morale, tax compliance, tax evasion, personality traits, empirical research",
author = "Cecilia Olexova and Frantisek Sudzina",
year = "2019",
language = "English",
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journal = "Ekonomicky Casopis",
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Does Personality Influence Willingness to Pay Taxes? / Olexova, Cecilia; Sudzina, Frantisek.

I: Ekonomicky Casopis, Bind 67, Nr. 10, 2019.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

TY - JOUR

T1 - Does Personality Influence Willingness to Pay Taxes?

AU - Olexova, Cecilia

AU - Sudzina, Frantisek

PY - 2019

Y1 - 2019

N2 - Governments rely on income from taxes to function. Tax evasion therefore affects them directly. Although tax compliance has been studied, the literature does not exhaustively elucidate the factors that affect tax compliance and tax morale. The article contributes to closing the gap by investigating whether personality is a factor influencing tax morale. Personality traits were measured using the Big Five Inventory 2 and the measure of Honesty-Humility from HEX- -ACO-PI-R. Ordinary least squares regression was used for estimation; the explained variable was the amount that respondents would be willing to pay in taxes (given the full amount), and explanatory variables were personality traits in the first model and facets in the second model. The findings suggest that the personality traits of conscientiousness (responsibility and/or productiveness) and honesty (modesty and/or greed avoidance), along with demographic factors, have a significant impact on the attitude towards paying more taxes.

AB - Governments rely on income from taxes to function. Tax evasion therefore affects them directly. Although tax compliance has been studied, the literature does not exhaustively elucidate the factors that affect tax compliance and tax morale. The article contributes to closing the gap by investigating whether personality is a factor influencing tax morale. Personality traits were measured using the Big Five Inventory 2 and the measure of Honesty-Humility from HEX- -ACO-PI-R. Ordinary least squares regression was used for estimation; the explained variable was the amount that respondents would be willing to pay in taxes (given the full amount), and explanatory variables were personality traits in the first model and facets in the second model. The findings suggest that the personality traits of conscientiousness (responsibility and/or productiveness) and honesty (modesty and/or greed avoidance), along with demographic factors, have a significant impact on the attitude towards paying more taxes.

KW - tax morale

KW - tax compliance

KW - tax evasion

KW - personality traits

KW - empirical research

M3 - Journal article

VL - 67

JO - Ekonomicky Casopis

JF - Ekonomicky Casopis

SN - 0013-3035

IS - 10

ER -