• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >MORAL COMMITMENT TO TAX COMPLIANCE AS MEASURED BY THE DEVELOPMENT OF MORAL REASONING AND ATTITUDES TOWARDS THE FAIRNESS OF THE TAX LAWS.
【24h】

MORAL COMMITMENT TO TAX COMPLIANCE AS MEASURED BY THE DEVELOPMENT OF MORAL REASONING AND ATTITUDES TOWARDS THE FAIRNESS OF THE TAX LAWS.

机译：道德合规性的发展衡量了对税收遵从的道德承诺，并且对税收法律的公正性也有态度。

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Scope and method of study. A survey instrument was completed by 101 undergraduate and graduate students with at least one year of full-time work experience. Responses to a hypothetical evasion scenario served as a measure of compliance behavior that was used as the dependent variable. The independent variables were the development of moral reasoning, attitudes towards the fairness of tax laws, and mode of evasion (under-reporting income and overstating deductions). Rest's Defining Issues Test provided a measure of the development of moral reasoning while attitudes towards the fairness of the tax laws were measured using an attitude scale constructed in the preliminary phase of this study. The data were analyzed using regression analysis.; Findings and conclusions. Research results showed a significant positive relationship between attitudes towards the fairness of the tax laws and the tax compliance decision. Subjects with positive attitudes towards the fairness of the tax laws indicated a greater likelihood of compliance. No significant relationship was found between development of moral reasoning and the tax compliance decision. A marginally significant three-way interaction indicated that when mode of evasion was underreporting income and the development of moral reasoning was low, attitudes towards the fairness of the tax laws was not significantly related to the tax compliance decision but when the development of moral reasoning was high, a significant relationship existed between attitudes towards the fairness of the tax laws and the tax compliance decision.
机译：研究范围和方法。 101名具有至少一年全职工作经验的本科生和研究生完成了一项调查工具。对假设的逃避方案的响应用作对遵从行为的度量，该行为用作因变量。独立变量是道德推理的发展，对税法公正性的态度以及逃避方式（低报收入和夸大扣除额）。其余部分的定义问题测试提供了道德推理发展的方法，而对税法公正性的态度则使用在本研究的初始阶段构建的态度量表进行衡量。使用回归分析对数据进行分析。结论和结论。研究结果表明，对税法公正性和税收遵从决定的态度之间存在显着的正相关关系。对税法公正性持积极态度的受试者表示，遵守税法的可能性更大。在道德推理的发展与税务合规决策之间没有发现显着关系。轻微的三向相互作用表明，当逃避方式少报收入并且道德推理的发展程度较低时，对税法公正性的态度与税收遵从性决定的关系不大，而当道德推理发展为高度，对税法公正性和税收遵从决定的态度之间存在重要关系。

著录项

  • 作者

    TROUTMAN, COLEEN S.;

  • 作者单位

    OKLAHOMA STATE UNIVERSITY.;

  • 授予单位 OKLAHOMA STATE UNIVERSITY.;
  • 学科 Business Administration Accounting.; Law.
  • 学位 PH.D.
  • 年度 1993
  • 页码 97 p.
  • 总页数 97
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;法律;
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号