Emotions and tax compliance among small business owners: An experimental survey

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dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authoridKasper, Matthias/0000-0002-2155-4227
dc.authoridOlsen, Jerome/0000-0002-7812-7322
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.authorwosidBudak, Tamer/Y-6188-2019
dc.authorwosidKirchler, Erich Kirchler/K-7985-2013
dc.authorwosidKasper, Matthias/AAC-9028-2021
dc.contributor.authorOlsen, Jerome
dc.contributor.authorKasper, Matthias
dc.contributor.authorEnachescu, Janina
dc.contributor.authorBenk, Serkan
dc.contributor.authorBudak, Tamer
dc.contributor.authorKirchler, Erich
dc.date.accessioned2024-08-04T20:44:39Z
dc.date.available2024-08-04T20:44:39Z
dc.date.issued2018
dc.departmentİnönü Üniversitesien_US
dc.description.abstractTax authorities' power to enforce compliance as well as taxpayers' trust in the tax agency shape taxpayers' compliance behavior. But while financial decisions often trigger strong emotional responses, little is known about the relation between taxpayers' emotions and their compliance choices. We hypothesize that emotions mediate the relationship between the perception of tax authorities and intended tax compliance. In a scenario-based experiment with 411 self-employed Turkish taxpayers, we find that highlighting authorities' enforcement capacity (i.e. high power) induces negative emotions while elevating enforced compliance and the readiness to evade. Trust, on the other hand, reduces negative emotions and raises positive feelings, which are associated with intentions to comply voluntarily. Moreover, a combination of high power and high trust reduces negative feelings and increases intentions to comply while undermining the readiness to evade. Our findings suggest that emotions matter in shaping compliance. Specifically, enforcement efforts that induce negative emotions might have negative compliance implications. (C) 2018 Elsevier Inc. All rights reserved.en_US
dc.description.sponsorshipAustrian National Bank (OeNB) Anniversary Fund [16042]en_US
dc.description.sponsorshipWe gratefully acknowledge financial support by the Austrian National Bank (OeNB) Anniversary Fund: 16042.en_US
dc.identifier.doi10.1016/j.irle.2018.05.004
dc.identifier.endpage52en_US
dc.identifier.issn0144-8188
dc.identifier.issn1873-6394
dc.identifier.scopus2-s2.0-85050075964en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.startpage42en_US
dc.identifier.urihttps://doi.org/10.1016/j.irle.2018.05.004
dc.identifier.urihttps://hdl.handle.net/11616/98385
dc.identifier.volume56en_US
dc.identifier.wosWOS:000454380800004en_US
dc.identifier.wosqualityQ3en_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherElsevier Science Incen_US
dc.relation.ispartofInternational Review of Law and Economicsen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectEmotionen_US
dc.subjectAffecten_US
dc.subjectTax complianceen_US
dc.subjectTax behavioren_US
dc.subjectSlippery slope frameworken_US
dc.titleEmotions and tax compliance among small business owners: An experimental surveyen_US
dc.typeArticleen_US

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