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

Social Sciences(all), Library and Information Sciences

Portal url

https://ucrisportal.univie.ac.at/en/publications/une-typologie-des-contribuables-travailleurs-independants-basee-sur-les-attitudes-motivationnelles(26031fd0-2389-4df2-b1f0-e3ef2fd33254).html