Impact of calculative and normative forces on tax compliance behavior
Abstract
Scope and Method of Study: This study measures the impact of various subvariables of normative and calculative restraining forces on compliance with tax legislation. The subvariables for normative forces are: acceptance of authority, need-determined expression vs. value-determined restraint, equalitarianism and individualism. The subvariables for calculative forces are: probability of getting caught, costs of compliance and benefits of non-compliance. Five hundred questionnaires were mailed to executives from Fortune 500 companies to obtain data analysis. Findings and Conclusions: Two variables entered the regression analysis to explain compliance behavior. The first variable, cost of compliance, was positively related to non-compliance behavior and was significant at p < 01. Need-determined expression vs. value-determined restraint was the other significant variable. It was negatively related and had significant at p < 10.
Collections
- OSU Master's Report [734]