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Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism

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Fudan Journal of the Humanities and Social Sciences 2022年第1期15卷 63-87页

作者： Byrne Kaulu Department of Accounting and Finance hool of BusinessCopperbelt UniversityP.O.Box 21692KitweZambia University of Zambia LusakaZambia

This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its *** is measured as a composite variable(for mediation in the PROCESS macro)and then as a latent variable(for mediation in Analysis of Moment Structure Software AMOS).Further,the stringent assumptions of mediation analysis by Baron and Kenny(Strategic,and Statistical Considerations 51:1173-1182,1986)are challenged via assertions by Hayes(Introduction to Mediation,Moderation and Conditional Process Analysis:A Regression-Based Approach,The Guilford Press,2018).The proxies for TEI are the respondents'ethical attitudes toward taxation Determinants of tax evasion intention are grouped into perceived behavioral control attitude and subjective norms as per theory of planned behavior(TPB)and extant *** detailed variables adopted from the literature include tax awareness,tax information,tax complexity,perceived power of authority,tax morals,tax fairness,and trust in government.A totalof 151 responses were collected Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS.A plethora of studies focus on determinants of tax evasion,tax compliance and their intentions However,none combine analysis via the two tools ***,few challenge the old way of conducting mediation analysis The data provide statistical support for egoism's mediation in the effect of four determinants on tax evasion *** further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping *** into determinants of TEI and egoism have been provided However,this study uses cross-sectional data Future studies must use longitudinal data or experimental manipulation to infer more specific effects.

关键词： Tax evasion intention Tax avoidance Theory of planned behavior panama papers Tax fairness

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