Does Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00089259" target="_blank" >RIV/00216224:14560/16:00089259 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Does Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
Popis výsledku v původním jazyce
Tax evasion is perceived as one of the main problem of public finance. People tend to evade as they do not recognise return in public good provided by the state or local government. The rate of tax compliance might be on the other hand effected also by an external factor such as media who have great power on public opinion and mood of the society We conduct laboratory experiment to study whether framing of effectiveness of state spending influences participants´ decision to pay taxes. Using news headlines, subjects get the information on how state institutions are speeding their budget. Our results show that while positive news increases tax compliance comparing to control group, its effect is not statistically significant. On the other hand, negative news significantly increases tax evasion. Our main finding thus suggests that if people receive signals of ineffectiveness of state´s spending, their willingness to pay taxes considerably drops
Název v anglickém jazyce
Does Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
Popis výsledku anglicky
Tax evasion is perceived as one of the main problem of public finance. People tend to evade as they do not recognise return in public good provided by the state or local government. The rate of tax compliance might be on the other hand effected also by an external factor such as media who have great power on public opinion and mood of the society We conduct laboratory experiment to study whether framing of effectiveness of state spending influences participants´ decision to pay taxes. Using news headlines, subjects get the information on how state institutions are speeding their budget. Our results show that while positive news increases tax compliance comparing to control group, its effect is not statistically significant. On the other hand, negative news significantly increases tax evasion. Our main finding thus suggests that if people receive signals of ineffectiveness of state´s spending, their willingness to pay taxes considerably drops
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50602 - Public administration
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2016
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the 20th International Conference Current Trends in Public Sector Research 2016.
ISBN
9788021080829
ISSN
2336-1239
e-ISSN
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Počet stran výsledku
9
Strana od-do
102-110
Název nakladatele
Masaryk University
Místo vydání
Brno
Místo konání akce
Šlapanice
Datum konání akce
21. 1. 2016
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
000379382400013