Delayed feedback, regulatory fit and goal framing effects on tax compliance: An exploratory study
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| Autores: | , , |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2022 |
| Descripción: | This research shows the main effects of three variables on tax compliance. Specifically, a) the goal framing message (positive or negative message) about tax compliance importance addressed to taxpayers, b) the prevention and promotion orientation of the taxpayers and, c) the audit delayed feedback. We combine these variables at the laboratory experiment because they have been underestimated in the research of tax compliance decisions. In addition, this research analyzes whether the effect of the message framing on tax compliance changes according to the promotion or prevention orientation of the taxpayers, and the delayed feedback. A total of 186 undergraduate students from engineering and business administration programs took part in an experiment to explore those effects. Results show: a) that the negative frame has a positive significant effect on tax compliance; b) a significant effect of the interaction between negative frame and promotion focus. When there is a low promotion focus, the best option is not to apply a negative frame; c) that, as time goes by, the effect of delayed feedback increases. |
| País: | Portal de Revistas UCR |
| Institución: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lenguaje: | Inglés |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/42119 |
| Acceso en línea: | https://revistas.ucr.ac.cr/index.php/economicas/article/view/42119 |
| Access Level: | acceso abierto |
| Palabra clave: | TAXATION EVASION MESSAGE PERSONALITY IMPUESTOS EVASIÓN MENSAJE PERSONALIDAD |