Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

You searched for id:"handle:1765/103276". One record found.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters


Erasmus University Rotterdam

1. Gobena, Lemessa Bayissa. Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving.

Degree: 2017, Erasmus University Rotterdam

markdownabstractThis thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance, contributing to the tax compliance literature a theoretically relevant integrative approach that bridges between social psychological and economic deterrence approaches. It also contributes to the ecological validity of research on tax compliance behavior by comparing samples of two tax environments that are extremely unlike—one from a developing country (i.e. Ethiopia) and another from a developed country (i.e. the US). Chapter 1 is an introductory chapter that seeks to introduce the thesis and summarize research on voluntary tax compliance, highlighting the need to integrate antecedents of voluntary tax compliance. Each of the three empirical chapters contributes to theoretical and empirical developments of the tax compliance literature. Chapter 2 explores the moderating roles of two (i.e. coercive and legitimate) types of power wielded by the tax authority in the relationship between procedural justice and voluntary tax compliance as mediated by (cognition-based) trust in the authority. This study finds support for the prediction that high (but not low) coercive and low (but not high) legitimate power of the tax authority moderate the positive relationship between procedural justice and voluntary tax compliance. Only procedural justice by legitimate power interaction has been mediated by (cognition-based) trust. Chapter 3 examines identification with the nation as a boundary condition to the interactive effect of procedural justice of and trust in the tax authority on voluntary tax compliance and finds support in two distinct samples for the prediction that the interactive effect (of procedural justice and trust) is significant among citizens who weakly (rather than strongly) identify with the nation. Chapter 4 explores legitimacy of the tax authority as a boundary condition to the interactive effect of procedural and distributive justice in stimulating voluntary tax compliance and finds support in two studies for the prediction that high (but not low) legitimate power moderates the interactive effect of procedural and distributive justice on voluntary tax compliance. Chapter 5 discusses in detail the empirical findings presented in this dissertation with emphasis on their theoretical as well as practical contributions and limitations.

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Gobena, L. B. (2017). Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving. (Doctoral Dissertation). Erasmus University Rotterdam. Retrieved from http://hdl.handle.net/1765/103276

Chicago Manual of Style (16th Edition):

Gobena, Lemessa Bayissa. “Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving.” 2017. Doctoral Dissertation, Erasmus University Rotterdam. Accessed June 18, 2018. http://hdl.handle.net/1765/103276.

MLA Handbook (7th Edition):

Gobena, Lemessa Bayissa. “Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving.” 2017. Web. 18 Jun 2018.

Vancouver:

Gobena LB. Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving. [Internet] [Doctoral dissertation]. Erasmus University Rotterdam; 2017. [cited 2018 Jun 18]. Available from: http://hdl.handle.net/1765/103276.

Council of Science Editors:

Gobena LB. Towards Integrating Antecedents of Voluntary Tax Compliance: Naar het integreren van antecedenten van belasting-naleving. [Doctoral Dissertation]. Erasmus University Rotterdam; 2017. Available from: http://hdl.handle.net/1765/103276

.