Resumé
| Originalsprog | Engelsk |
|---|---|
| Titel | Hradec Economic Days : Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019 |
| Redaktører | Pavel Jedlička, Petra Marešová, Ivan Soukal |
| Udgivelses sted | Hradec Králové |
| Publikationsdato | 2019 |
| Sider | 182-188 |
| ISBN (Elektronisk) | 978-80-7435-736-7 |
| Status | Udgivet - 2019 |
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Personality traits´ (BFI-10) effect on tax compliance. / Olexova, Cecilia; Sudzina, Frantisek.
Hradec Economic Days: Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019. red. / Pavel Jedlička; Petra Marešová; Ivan Soukal. Hradec Králové, 2019. s. 182-188.Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Konferenceartikel i proceeding › Forskning › peer review
TY - GEN
T1 - Personality traits´ (BFI-10) effect on tax compliance
AU - Olexova, Cecilia
AU - Sudzina, Frantisek
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
KW - tax compliance
KW - personality traits
KW - empirical research
KW - quantitative methods
M3 - Article in proceeding
SP - 182
EP - 188
BT - Hradec Economic Days
A2 - Jedlička, Pavel
A2 - Marešová, Petra
A2 - Soukal, Ivan
CY - Hradec Králové
ER -