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{"title":"The influence of demographic factors and risk aversion on tax morale: A multi-group analysis","authors":"A. Martins, C. F. Gomes, Cristina Sá","doi":"10.15527/EJRE.201426251","DOIUrl":null,"url":null,"abstract":"Tax morale has been recognized as the key to understand the levels of compliance achieved in most countries. We applied a structural equation model (SEM) to gain a better understanding about the factors shaping tax morale of Portuguese taxpayer’s. Our purpose was to analyse through SEM the direct effects of political democratic system, political participation, religiosity, individual satisfaction, trust in others and institutional trust on tax morale. SEM of tax morale allowed us to analyse the impact of demographic variables and risk aversion as determinants of tax morale through the use of multi-group analysis of structural invariance of SME developed. A sample of 1,553 Portuguese individual’s representative of Portuguese population obtained from European Values Study (EVS, 2010) was used. The results confirmed that Portuguese taxpayers tax morale is influenced by taxpayers trust on institutions like government, parliament and the judicial system, by political participation and by the belief that democracy is a good political system for governing the country. Tax morale is also influenced by individual s satisfaction, by religiosity and by societal behaviour (trust in others). © 2013 European Journal of Research on Education by IASSR.","PeriodicalId":43604,"journal":{"name":"Journal of Research in Education Sciences","volume":null,"pages":null},"PeriodicalIF":0.5000,"publicationDate":"2014-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Research in Education Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15527/EJRE.201426251","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"EDUCATION & EDUCATIONAL RESEARCH","Score":null,"Total":0}
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人口因素和风险规避对税收士气的影响:一个多群体分析
在大多数国家,税务士气被认为是了解合规程度的关键。我们应用结构方程模型(SEM)来更好地了解影响葡萄牙纳税人纳税士气的因素。我们的目的是通过SEM分析政治民主制度、政治参与、宗教信仰、个人满意度、对他人的信任和机构信任对税收士气的直接影响。税收士气的SEM使我们能够通过使用中小企业结构不变性的多组分析来分析人口变量和风险厌恶作为税收士气决定因素的影响。本研究使用了欧洲价值观研究(EVS, 2010)中1553名葡萄牙人的葡萄牙人口代表样本。结果证实,葡萄牙纳税人的纳税士气受到纳税人对政府、议会和司法系统等机构的信任、政治参与以及认为民主是治理国家的良好政治制度的信念的影响。税收士气还受到个人满意度、宗教信仰和社会行为(信任他人)的影响。©2013《欧洲教育研究杂志》,IASSR出版。
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