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This research aims to develop a model identifying moral and social influences on taxpayer behavior.

An Analysis of Moral and Social Influences on Taxpayer Behavior.

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This research aims to develop a model identifying moral and social influences on taxpayer behavior.
Developed an integrative model using the theory of reasoned action.
Identified beliefs related to tax compliance decisions through social psychological frameworks.
Analysed self-reported and hypothetical compliance behaviors in relation to intention to comply.
Compliance intentions were strongly linked to beliefs about moral and civic obligations.
Findings showed a significant relationship between compliance behaviors and perceived social pressure from IRS audits.
Differing compliance intentions were attributed to personal evaluations of compliance outcomes.

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Integrative model identifies moral and social influences affecting tax compliance behavior.

Hanno et al. (1996) studied this question.

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