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

Cecilia Olexova, Frantisek Sudzina

Research output: Contribution to book/anthology/report/conference proceedingArticle in proceedingResearchpeer-review

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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.
Original languageEnglish
Title of host publicationHradec Economic Days : Double-blind peer-reviewed proceedings part II. of the International Scientific Conference Hradec Economic Days 2019
EditorsPavel Jedlička, Petra Marešová, Ivan Soukal
Place of PublicationHradec Králové
Publication date2019
Pages182-188
ISBN (Electronic)978-80-7435-736-7
DOIs
Publication statusPublished - 2019
EventHradec Economic Days 2019 - Hradec Králové, Czech Republic
Duration: 5 Feb 20196 Feb 2019
https://uni.uhk.cz/hed/about/

Conference

ConferenceHradec Economic Days 2019
CountryCzech Republic
CityHradec Králové
Period05/02/201906/02/2019
Internet address
SeriesHradec Economic Days
ISSN2464-6059

Keywords

  • tax compliance
  • personality traits
  • empirical research
  • quantitative methods

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