Implications for Research

A conceptual framework for taxpaying behavior is presented, emphasizing that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance & noncompliance, & that taxpaying does not necesarily involve deliberate choices. Both the process of...

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Bibliographic Details
Published in:Law & society review 1987-01, Vol.21 (4), p.639-663
Main Authors: Smith, Kent W, Kinsey, Karyl A
Format: Article
Language:English
Subjects:
Compliance
Decision Making
Law
Social Attitudes
Taxation
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Summary:A conceptual framework for taxpaying behavior is presented, emphasizing that compliance is as problematic as noncompliance, that individuals have different opportunities for both compliance & noncompliance, & that taxpaying does not necesarily involve deliberate choices. Both the process of decision making & the context of decisions must be studied. Four clusters of factors affecting the content of compliance decisions are (1) material consequences, (2) normative expectations, (3) sociolegal attitudes & beliefs, & (4) expressive factors. How individuals subjectively "frame" the factors depends on their social situations. The framework has several implications for research on tax noncompliance. 2 Figures, 66 References. Modified HA
ISSN:0023-9216