Determinants of Tax Compliance: A Contingency Approach

An approach for segmenting noncompliant taxpayers based on a contingency model framework is explored. The effect of the contingency factors of taxpayer objective (correct return or minimize taxes) and tax preparation mode (self-preparation versus use of a professional preparer) on the relation betwe...

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Bibliographic Details
Published inThe Journal of the American Taxation Association Vol. 14; no. 2; p. 1
Main Authors Collins, Julie H, Milliron, Valerie C, Toy, Daniel R
Format Journal Article
LanguageEnglish
Published Sarasota American Accounting Association 01.10.1992
Subjects
Compliance
Correlation analysis
Fines & penalties
Income taxes
Mathematical analysis
Noncompliance
Product life cycle
Statistical data
Tax preparation
Tax regulations
Tax returns
Taxpayers
United States > US
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Summary:An approach for segmenting noncompliant taxpayers based on a contingency model framework is explored. The effect of the contingency factors of taxpayer objective (correct return or minimize taxes) and tax preparation mode (self-preparation versus use of a professional preparer) on the relation between taxpayer characteristics and noncompliance behavior is examined. The scope of US taxpayer characteristics tested is expanded to include personality variables, tax knowledge, and anticipated benefits of noncompliance. The relations between the predictor variables and noncompliance behavior varied across the subgroups identified by the contingency factors. The additional predictor variables of tax knowledge, anticipated benefits of noncompliance, and the personality characteristics were especially helpful in distinguishing the profiles of the different groups of noncompliant taxpayers.
ISSN:0198-9073
1558-8017