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Role of social aversion in the motivations for tax law compliance

Published online by Cambridge University Press:  03 May 2023

Karnit Malka Tiv
Karnit Malka Tiv*
Affiliation:
Law School, Zefat Academic College, Zefat, Israel and Law School, Netanya Academic College, Netanya, Israel School of Economics and Management, Western Galilee Academic College, Acre, Israel Kinneret Academic College, Galilee, Israel
*
Corresponding author. E-mail: Karnitmalka.law@gmail.com
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Abstract

Discovering individuals' internal motivations for paying taxes is essential to a tax system since the basic assumption of any tax system is that most of the population pays their taxes voluntarily. This article examines the existence of a social aversion towards tax offenders in Israel as well as the variables that affect tax law compliance and increase tax payments. In this respect, the article presents quantitative questionnaire data collected by the author, which is based on a sample of 189 participants from Israel. The study shows that the social response to tax evaders exerts a greater impact on increasing tax law compliance than the fear of punishment per se and clarifies the importance of education for paying taxes.

Keywords

motive for paying taxsocial aversiontax law
Type
Research Article
Information
Journal of Institutional Economics , Volume 19 , Issue 5 , October 2023 , pp. 688 - 706
Copyright
Copyright © The Author(s), 2023. Published by Cambridge University Press on behalf of Millennium Economics Ltd.

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Footnotes

Karnit Malka Tiv's areas of specialization are tax law, international taxation, tax offenses, and white-collar offenses.

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