چکیده:
While economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes، norms and beliefs. Tax morale is defined as the intrinsic motivation to pay taxes. However، determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. In this paper we analyze the most important determinants of tax morale in Iran using data from World Values Surveys (WVS). Determinants of tax morale are categorized into four main groups: social capital، conditional cooperation، demographic factors and economic situation of the respondents. Estimating ordered probit model، we find that conditional cooperation and economic situation have the most important effects on tax morality. However، some of the social capital variables like importance of politics and religion and demographic factors like gender and marital status don’t have significant effect on tax morale in Iran.
خلاصه ماشینی:
Analyzing Determinants of Tax Morale based on Social Psychology Theory: Case study of Iran MirHadi Hosseini Kondelaji*1, Majid Sameti2, Hadi Amiri3, Rozita Moayedfar4 Received: 2016/04/09 Accepted: 2016/08/15 Abstract hile economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs.
However, some of the social capital variables like importance of politics and religion and demographic factors like genderand marital status don’t have significant effect on tax morale in Iran.
The main object of the following paper is to analyze effects of the most important determinants of tax morale in Iran based on social psychology theories.
Based on attribution theory, if tax evasion is recognized as an unacceptable behavior by society and a taxpayer is known as a tax evader, this would lead to a judgment of social irresponsibility and that individual would lose his\her social credibility (Arrington & Reckers, 1985).
Before introducing model, we have to explain the most important determinants of tax morale; which are categorized into four main groups: social capital, conditional cooperation, demographic factors and economic situation of the respondents.
If tax evasion is believed to be common and a taxpayer can be affected by the behavior of other individuals, tax morale decreases (Frey & Torgler, 2007).
The independent variables are related to social capital (Importance of politics, importance of religion, religiosity, and national pride), demographic factors (Age, Gender, Education, & Marital Situation), conditional cooperation (trust in others) and the economic situation (financial satisfaction and income), and has been presented in the first column.