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        검색결과 1

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        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.