Millennials vs. “Zoomers” Tax Compliance Behaviour in Romania: SEM and GLM with Survey Data

Camelia Surugiu, Marius-Răzvan Surugiu, C. Gradinaru
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Abstract

Tax compliance (TC) behaviour differences between the Romanian Millennials and “Zoomers” are investigated in this paper to identify the variances in TC behaviour between generations. A questionnaire was developed, and it was applied to 350 respondents. Online survey data were collected from May to July 2022. The influences on TC from various variables were considered using generalized linear models (GLM) and path analysis with Structural Equation Modelling (SEM). The findings show a positive impact from awareness, age, and tax morale, emphasizing the need for measures to increase awareness of the tax system and the level of citizens’ tax morale. These findings are crucial for policymakers as they can create appropriate programs to educate people about TC behaviour and cater them to different generations. Also, tax morale's sensitivities may be affected by these tailored programs. The current research presents fresh avenues for further investigations into generational variations and the impact of emotions on TC behaviour.
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罗马尼亚 "千禧一代 "与 "中年一代 "的税务合规行为:利用调查数据的 SEM 和 GLM
本文调查了罗马尼亚 "千禧一代 "和 "中兴一代 "之间的税收遵从(Tax compliance,TC)行为差异,以确定各代人之间的税收遵从行为差异。我们编制了一份问卷,并对 350 名受访者进行了调查。在线调查数据收集于 2022 年 5 月至 7 月。采用广义线性模型(GLM)和结构方程模型(SEM)的路径分析,考虑了各种变量对 TC 的影响。研究结果表明,纳税意识、年龄和纳税士气对 TC 有积极影响,强调了采取措施提高纳税意识和公民纳税士气水平的必要性。这些研究结果对政策制定者至关重要,因为他们可以制定适当的计划,教育人们了解 TC 行为,并针对不同年龄段的人制定相应的计划。此外,税收士气的敏感性可能会受到这些量身定制的计划的影响。目前的研究为进一步调查代际差异和情绪对 TC 行为的影响提供了新的途径。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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