An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance

@inproceedings{Bobek2003AnIO,
  title={An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance},
  author={D. Bobek and Richard C. Hatfield},
  year={2003}
}
In this study, Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to extend prior research examining taxpayers' compliance intentions. Specifically, moral obligation is added to the theory's explicit constructs: attitude, subjective norms (i.e., peer influence), and perceived behavioral control. Moral obligation was expected to be a moderating influence (Reckers et al. 1994), and therefore interaction effects were hypothesized. The study was conducted in two phases. In… CONTINUE READING

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THE EFFECT OF TRUST TO GOVERNMENT , MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR

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