Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles
- Author(s)
- Herbert Schwarzenberger, Stephan Mühlbacher, Cécile Bazart, Lucas Unger, Erich Kirchler
- Abstract
A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. Solidary' taxpayers pay their taxes because they perceive the tax system as fair. Non-solidary' taxpayers experience their tax burden as unfair. Critical' taxpayers feel unfairly treated and show high resistance but do not necessarily react by evading taxes. Strategic' taxpayers feel fairly treated but still try to reduce their tax burden if they perceive the opportunity to do so. The results show that positive and negative attitudes, respectively, to taxes do not necessarily lead to tax compliance or tax evasion. Cooperative and uncooperative behaviour originates from different motives.
- Organisation(s)
- Department of Occupational, Economic and Social Psychology
- External organisation(s)
- Université Montpellier 2, Ferdinand Porsche Fernfachhochschule
- Journal
- Social Science Information: information sur les sciences sociales
- Volume
- 55
- Pages
- 60-77
- No. of pages
- 18
- ISSN
- 0539-0184
- DOI
- https://doi.org/10.1177/0539018415612145
- Publication date
- 11-2015
- Peer reviewed
- Yes
- Austrian Fields of Science 2012
- 501029 Economic psychology
- Keywords
- ASJC Scopus subject areas
- General Social Sciences, Library and Information Sciences
- Portal url
- https://ucrisportal.univie.ac.at/en/publications/26031fd0-2389-4df2-b1f0-e3ef2fd33254