What question did this study set out to answer?

This commentary analyzes how moral and social factors impact taxpayer compliance through a theoretical lens.

June 15, 2026

COMMENTARY ON An Analysis of Moral and Social Influences on Taxpayer Behavior.

Key Points

This commentary analyzes how moral and social factors impact taxpayer compliance through a theoretical lens.
Referencing the theory of reasoned action for analysis
Discusses results from the original study on taxpayer behavior
Highlights the importance of moral and social influences on taxpayer compliance behavior

Abstract

Abstract Comments on the article 'An Analysis of Moral and Social Influences on Taxpayer Behavior,' by Dennis M. Hanno and George R. Violette, published in the March 1996 supplement to the journal 'Behavioral Research in Accounting.' Use of the theory of reasoned action to relate taxpayer compliance with moral and social influences; Results of the study on taxpayer compliance behavior.

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Cite This Study

Peggy A. Kite (Sat,) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828d00 https://doi.org/https://doi.org/10.2308/bria-7709441

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