Regulatory fit effects on perceived fiscal exchange and tax compliance

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• 作者：Susanne Leder ; Lucia Mannetti ; Erik Hö ; lzl ; Erich Kirchler
• 关键词：Regulatory fit ; Fiscal exchange ; Tax compliance
• 刊名：The Journal of Socioeconomics
• 出版年：2010
• 出版时间：April 2010
• 年：2010
• 卷：39
• 期：2
• 页码：271-277
• 全文大小：309 K

文摘

Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale.