NDLI: Applying the Theory of Planned Behaviour and Structural Equation Modelling to Tax Compliance Behaviour : a New Zealand Study

Please wait, while we are loading the content...

Applying the Theory of Planned Behaviour and Structural Equation Modelling to Tax Compliance Behaviour : a New Zealand Study

Content Provider	Semantic Scholar
Author	Smart, Martha
Copyright Year	2013
Abstract	This study examines selected tax compliance variables within the framework of the Theory of Planned Behaviour (TPB), while at the same time testing the validity and adequacy of the TPB model in explaining individual’s tax compliance behaviour. The Structural Equation Modelling (SEM) approach, using Partial Least Squares to predict behavioral intention and behaviour is also introduced in this study. The analysis was carried out in PLS-Graph, which is an analytical tool capable of handling complex causal models, and which simultaneously carries out factor analysis, multiple regressions, and path analysis. The data was collected through a mail survey distributed to potential respondents selected randomly from the New Zealand Electoral Roll. Hypotheses concerning the effects of beliefs and attitudes on intention to comply, and ultimately on behaviour, were proposed and tested. The key elements of the research model were grounded in the Theory of Planned Behaviour, Deterrence Theory, Procedural Justice Theory, Process Model of Regulation Theory (an offshoot of Procedural Justice Theory) and Motivational Posturing Theory which included economic and non-economic variables. The findings reveal the importance of norms in tax compliance behaviour (personal, social and societal) and that non-economic variables also have an important role in tax compliance behaviour. The findings also provide justification for the use of the TPB framework for tax compliance research and the use of the PLS-Graph methodology for analysing compliance data.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://docs.business.auckland.ac.nz/Doc/58-Martha-Smart-ATTA-Conference-2013-Final-31Jan2013.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in