Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; An Experimental Approach  

Oleh:

Fallan, Lars

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 18 no. 2 (Jan. 1999), page 173-184.
Topik: Gender; Tax Knowledge; Attitude; Experimental Approach

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.36 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study reports findings of gender differences in tax attitude changes influenced by better tax knowledge. Make students are more exposed to tax knowledge in a way that makes them reconsider more easily their attitudes towards their won tax evasion, i.e. tax ethics, than their female peers. Male students get a significantly stricter attitude towards their own tax evasion. On the other hand, female students are more exposed to tax knowledge in a way that makes them reconsider their attitude towards other people's tax evasion than their male peers, i.e. they get a significantly stricter attitude towards others tax evasion. Improved tax knowledge significantly changed both male and female students attitude towards the fairness of the tax system, i.e., they considered the tax system to be more fair. Implications for ethical behaviour of taxpayers are highlighted.

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