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Article: An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong

TitleAn expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong
Authors
KeywordsCultural Differences
Expanded Tax Compliance Model
Moral Development
Structural Equations Modeling
Issue Date2000
PublisherPergamon. The Journal's web site is located at http://www.elsevier.com/locate/intaat
Citation
Journal Of International Accounting, Auditing And Taxation, 2000, v. 9 n. 2, p. 83-103 How to Cite?
AbstractThere are a number of differences in the tax system structures of the U.S. and Hong Kong. In addition, the literature suggests there are significant differences between U.S. and Hong Kong (Chinese) cultures. This study explores whether taxpayer compliance is influenced by these differences. Fischer et al.'s (1992) expanded model of taxpayer compliance is used as the underlying theoretical framework. The model is empirically tested using a structural equations approach with a convenience sample of Hong Kong and U.S. taxpayers. Results indicate education has a direct, negative effect on compliance in both groups. This effect is moderated by an indirect, positive link between education, moral development, and compliance. The significant differences noted are that U.S. (Hong Kong) taxpayers used higher (lower) stages of moral reasoning, had more (less) favorable attitudes toward the tax system, and were more (less) compliant. These results suggest that efforts to increase taxpayer compliance need to be tailored to the structure of the tax system and the predominant culture of the taxpayers. © 2000 Cognitive Science Society, Inc.
Persistent Identifierhttp://hdl.handle.net/10722/85979
ISSN
2015 SCImago Journal Rankings: 0.345
References

 

DC FieldValueLanguage
dc.contributor.authorChan, CWen_HK
dc.contributor.authorTroutman, CSen_HK
dc.contributor.authorO'Bryan, Den_HK
dc.date.accessioned2010-09-06T09:11:25Z-
dc.date.available2010-09-06T09:11:25Z-
dc.date.issued2000en_HK
dc.identifier.citationJournal Of International Accounting, Auditing And Taxation, 2000, v. 9 n. 2, p. 83-103en_HK
dc.identifier.issn1061-9518en_HK
dc.identifier.urihttp://hdl.handle.net/10722/85979-
dc.description.abstractThere are a number of differences in the tax system structures of the U.S. and Hong Kong. In addition, the literature suggests there are significant differences between U.S. and Hong Kong (Chinese) cultures. This study explores whether taxpayer compliance is influenced by these differences. Fischer et al.'s (1992) expanded model of taxpayer compliance is used as the underlying theoretical framework. The model is empirically tested using a structural equations approach with a convenience sample of Hong Kong and U.S. taxpayers. Results indicate education has a direct, negative effect on compliance in both groups. This effect is moderated by an indirect, positive link between education, moral development, and compliance. The significant differences noted are that U.S. (Hong Kong) taxpayers used higher (lower) stages of moral reasoning, had more (less) favorable attitudes toward the tax system, and were more (less) compliant. These results suggest that efforts to increase taxpayer compliance need to be tailored to the structure of the tax system and the predominant culture of the taxpayers. © 2000 Cognitive Science Society, Inc.en_HK
dc.languageengen_HK
dc.publisherPergamon. The Journal's web site is located at http://www.elsevier.com/locate/intaaten_HK
dc.relation.ispartofJournal of International Accounting, Auditing and Taxationen_HK
dc.subjectCultural Differencesen_HK
dc.subjectExpanded Tax Compliance Modelen_HK
dc.subjectMoral Developmenten_HK
dc.subjectStructural Equations Modelingen_HK
dc.titleAn expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kongen_HK
dc.typeArticleen_HK
dc.identifier.openurlhttp://library.hku.hk:4550/resserv?sid=HKU:IR&issn=1061-9518&volume=9&issue=2&spage=83&epage=103&date=2000&atitle=An+Expanded+Model+of+Taxpayer+Compliance:+Empirical+Evidence+from+the+United+States+and+Hong+Kongen_HK
dc.identifier.emailChan, CW: chrischan@business.hku.hken_HK
dc.identifier.authorityChan, CW=rp01044en_HK
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1016/S1061-9518(00)00027-6-
dc.identifier.scopuseid_2-s2.0-0041781505en_HK
dc.identifier.hkuros57661en_HK
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-0041781505&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume9en_HK
dc.identifier.issue2en_HK
dc.identifier.spage83en_HK
dc.identifier.epage103en_HK
dc.publisher.placeUnited Kingdomen_HK
dc.identifier.scopusauthoridChan, CW=55429612800en_HK
dc.identifier.scopusauthoridTroutman, CS=6603611778en_HK
dc.identifier.scopusauthoridO'Bryan, D=6603318572en_HK

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