납부.환급에 대한 기대가 납세순응도에 미치는 영향: 직업, 성별과 조절초점의 차이

Translated title of the contribution: The Effects of Expectation for Payment or Refund on Tax Compliance: Differences in Job, Sex, and Regulatory Focus

Research output: Contribution to journalArticlepeer-review

Abstract

The present study aimed to investigate the effects of expectation for payment or refund on reference points and tax compliance when people faced additional tax payment. In addition, it was examined if the effects of expectation were different according to jobs (the employed vs. the self-employed) and individual differences such as sex and regulatory focus affected tax compliance. Hypothetical scenarios were provided presenting additional payment situations with different manipulations of expectation and tax compliance was measured. The results showed that tax compliance was different depending on jobs. In case of the employed, when there was no expectation, tax compliance was higher in the refund condition than in the payment condition, replicating the withholding phenomenon. When there was expectation, however, tax compliance was higher in the payment condition than in the refund condition, suggesting that the expected asset position was used as reference points. In case of the self-employed, the manipulations of expectation did not affect tax compliance. When sex and regulatory focus were analyzed together in each job category, the employed were affected more by promotion focus, whereas the self-employed were affected more by prevention focus and the self-employed showed more complex interactions among sex, regulatory focus, and expectation. Finally, theoretical and practical implications were discussed.
Translated title of the contributionThe Effects of Expectation for Payment or Refund on Tax Compliance: Differences in Job, Sex, and Regulatory Focus
Original languageKorean
Pages (from-to)155-174
Number of pages20
Journal한국심리학회지: 사회및성격
Volume27
Issue number3
DOIs
StatePublished - Aug 2013

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