TY - JOUR
T1 - The effect of personality traits and tax morale on tax evasion intention
AU - Owusu, Godfred Matthew Yaw
AU - Bart-Plange, Mary Ann
AU - Koomson, Theodora Aba Abekah
AU - Arthur, Miriam
N1 - Publisher Copyright:
© 2021, Emerald Publishing Limited.
PY - 2022/1/10
Y1 - 2022/1/10
N2 - Purpose: This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention. Design/methodology/approach: A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique. Findings: The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention. Research limitations/implications: This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals. Originality/value: The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.
AB - Purpose: This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention. Design/methodology/approach: A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique. Findings: The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention. Research limitations/implications: This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals. Originality/value: The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.
KW - Personality traits
KW - Structural equation modelling
KW - Tax evasion intention
KW - Tax morale
UR - http://www.scopus.com/inward/record.url?scp=85106281035&partnerID=8YFLogxK
U2 - 10.1108/JFC-02-2021-0026
DO - 10.1108/JFC-02-2021-0026
M3 - Article
AN - SCOPUS:85106281035
SN - 1359-0790
VL - 29
SP - 272
EP - 292
JO - Journal of Financial Crime
JF - Journal of Financial Crime
IS - 1
ER -