Abstract Developing an integrative model of tax compliance behavior requires the identification of the underlying moral and social influences on taxpayers. In this study, a social psychological model is used to identify the salient beliefs that are related to tax compliance decisions. The model, the theory of reasoned action (Fishbein and Ajzen 1975; Ajzen and Fishbein 1980; and Ajzen 1988), hypothesizes that a behavior can be predicted by the intention to perform the behavior, and that intention is influenced by personal evaluations and social pressures related to performing the behavior. The results indicate that both self-reported and hypothetical compliance behaviors were related to the intention to comply. In addition, compliance intentions were highly associated with beliefs relating to behavioral outcomes and normative perceptions. Specifically, differences in compliance intentions and behavior were traced to differences in beliefs about the importance of fulfilling personal moral and civic obligations, concerns over the monetary outcome of compliance decisions, and concerns about the social pressure of an IRS audit. The relationship of these results to the development of a psychological model of taxpayer compliance is discussed, and implications for developing strategies to influence compliance behavior are addressed.
Hanno et al. (Sat,) studied this question.