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

Cecilia Olexova, Frantisek Sudzina

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

Resumé

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
Udgivelses stedHradec Králové
Publikationsdato2019
Sider182-188
ISBN (Elektronisk)978-80-7435-736-7
StatusUdgivet - 2019

Fingerprint

Personality traits
Big Five
Tax compliance
Slovak Republic
Control variable
Conscientiousness
Influencing factors
Revenue

Citer dette

Olexova, C., & Sudzina, F. (2019). Personality traits´ (BFI-10) effect on tax compliance. I P. Jedlička, P. Marešová, & I. Soukal (red.), Hradec Economic Days: Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019 (s. 182-188). Hradec Králové.
Olexova, Cecilia ; Sudzina, Frantisek. / Personality traits´ (BFI-10) effect on tax compliance. 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
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Olexova, C & Sudzina, F 2019, Personality traits´ (BFI-10) effect on tax compliance. i P Jedlička, P Marešová & I Soukal (red), Hradec Economic Days: Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019. Hradec Králové, s. 182-188.

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 proceedingKonferenceartikel i proceedingForskningpeer review

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Olexova C, Sudzina F. Personality traits´ (BFI-10) effect on tax compliance. I Jedlička P, Marešová P, Soukal I, red., Hradec Economic Days: Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019. Hradec Králové. 2019. s. 182-188