Personality traits´ (BFI-10) effect on tax compliance

Cecilia Olexova, Frantisek Sudzina

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

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Abstrakt

The tax compliance is in the centre of the interests of researchers of different professional areas, as it has direct impact on the state revenues. The paper contributes to the explanation of the possible factors influencing the tax compliance, from the personality point of view. Big Five Inventory - 10 (BFI-10) instrument was used to measure personality traits. The research was conducted in the Slovak Republic. Only one of the personality traits, conscientiousness, has impact on the tax compliance. The results also provide evidence of the relationship between the tax compliance and two control variables - gender and way of living.
OriginalsprogEngelsk
TitelHradec Economic Days : Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019
RedaktørerPavel Jedlička, Petra Marešová, Ivan Soukal
UdgivelsesstedHradec Králové
Publikationsdato2019
Sider182-188
ISBN (Elektronisk)978-80-7435-736-7
DOI
StatusUdgivet - 2019
BegivenhedHradec Economic Days 2019 - Hradec Králové, Tjekkiet
Varighed: 5 feb. 20196 feb. 2019
https://uni.uhk.cz/hed/about/

Konference

KonferenceHradec Economic Days 2019
LandTjekkiet
ByHradec Králové
Periode05/02/201906/02/2019
Internetadresse
NavnHradec Economic Days
ISSN2464-6059

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