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

Cecilia Olexova; Frantisek Sudzina

doi:10.36689/uhk/hed/2019-02-018

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

Det Samfundsvidenskabelige Fakultet

Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Konferenceartikel i proceeding › Forskning › peer review

104 Downloads (Pure)

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.

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
Udgivelsessted	Hradec Králové
Publikationsdato	2019
Sider	182-188
ISBN (Elektronisk)	978-80-7435-736-7
DOI	https://doi.org/10.36689/uhk/hed/2019-02-018
Status	Udgivet - 2019
Begivenhed	Hradec Economic Days 2019 - Hradec Králové, Tjekkiet Varighed: 5 feb. 2019 → 6 feb. 2019 https://uni.uhk.cz/hed/about/

Konference

Konference	Hradec Economic Days 2019
Land/Område	Tjekkiet
By	Hradec Králové
Periode	05/02/2019 → 06/02/2019
Internetadresse	https://uni.uhk.cz/hed/about/

Navn	Hradec Economic Days
ISSN	2464-6059

Adgang til dokumentet

10.36689/uhk/hed/2019-02-018Licens: CC BY-NC 4.0

Open Access versionForlagets udgivne version, 1,54 MBLicens: CC BY-NC 4.0

Citationsformater

@inproceedings{19978b41b0dc4281b8cd5598ab0ea9b9,

title = "Personality traits´ (BFI-10) effect on tax compliance",

abstract = "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.",

keywords = "tax compliance, personality traits, empirical research, quantitative methods",

author = "Cecilia Olexova and Frantisek Sudzina",

year = "2019",

doi = "10.36689/uhk/hed/2019-02-018",

language = "English",

series = "Hradec Economic Days",

publisher = "University of Hradec Kr{\'a}lov{\'e}",

pages = "182--188",

editor = "Pavel Jedli{\v c}ka and Petra Mare{\v s}ov{\'a} and Ivan Soukal",

booktitle = "Hradec Economic Days",

note = "Hradec Economic Days 2019, HED 2019 ; Conference date: 05-02-2019 Through 06-02-2019",

url = "https://uni.uhk.cz/hed/about/",

}

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, Hradec Economic Days, s. 182-188, Hradec Economic Days 2019, Hradec Králové, Tjekkiet, 05/02/2019. https://doi.org/10.36689/uhk/hed/2019-02-018

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 (Hradec Economic Days).

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

U2 - 10.36689/uhk/hed/2019-02-018

DO - 10.36689/uhk/hed/2019-02-018

M3 - Article in proceeding

T3 - Hradec Economic Days

SP - 182

EP - 188

BT - Hradec Economic Days

A2 - Jedlička, Pavel

A2 - Marešová, Petra

A2 - Soukal, Ivan

CY - Hradec Králové

T2 - Hradec Economic Days 2019

Y2 - 5 February 2019 through 6 February 2019

ER -

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

Abstrakt

Konference

Adgang til dokumentet

Fingeraftryk

Citationsformater