ISSN: 2222-6990
Open access
The literature on taxpayers attitude show that taxpayers influence each other and change their tax paying attitude. However, little is known about the content and the processes providing this change. To address this knowledge gap, we employed an in-depth analysis of focus groups discussions about tax among a professionnals from construction industry. We report an empirical analysis of discussions of four groups showing 276 distinct discussions between 6 directors, 6 company owners and 22 employees to see the possible reasons in their attitude towards taxpaying, providing a four categories of persuasion. First the participants Exchange information about rules and procedures, second they focus on compliance and want others to comply, third they try to influence each other to be good citizen and persuade to comply and finally the discussions lead to warnings and threats.
Overall, this study sheds light to the effect and use of social norms, tax compliance, tax communication in social networks, and persuasive messaging in tax compliance campaigns.
Ashby, J.S., Webley, P., (2008). ‘But everyone else is doing it’: a closer look at the occupational taxpaying culture of one business sector. J. Commun. Appl. Soc.
Psychol. 18 (3), 194–210
Ashby, J.S., Webley, P., Haslam, A.S., (2009). The role of occupational taxpaying cultures in taxpaying behaviour and attitudes. J. Econ. Psychol. 30 (2), 216–227,
Bobek, D.D., Roberts, R.W., Sweeney, J.T., (2007). The social norms of tax compliance: evidence from Australia, Singapore, and the United States. J. Bus. Ethics
74 (1), 49–64, http://dx.doi.org/10.1007/s10551-006-9219-x.
Boll, K., (2013). Mapping tax compliance: assemblages, distributed action and practices: a new way of doing tax research. Crit. Perspect. Acc.,
Braithwaite, V.A., (2009). Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Edward Elgar Publishing.
Cialdini, R.B., Goldstein, N.J., (2004). Social influence: compliance and conformity. Annu. Rev. Psychol. 55 (1), 591–621
Cummings, R.G., Martinez-Vazquez, J., McKee, M., Torgler, B., (2006). Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence, Retrieved
from http://escholarship.org/uc/item/8sh2w9fp#page-10.
Fehr, E., Fischbacher, U., Gächter, S., (2002). Strong reciprocity, human cooperation, and the enforcement of social norms. Hum. Nat. 13 (1), 1–25.
Hepburn, A., Potter, J., (2011). Threats: power, family mealtimes, and social influence. Br. J. Soc. Psychol. 50 (1), 99–120.
McKerchar, M.A., (1995). Understanding Small Business Taxpayers: Their Sources of Information and Level of Knowledge of Taxation. University of NewEngland.
Myles, G.D., Naylor, R.A., (1996). A model of tax evasion with group conformity and social customs. Eur. J. Polit. Econ. 12 (1), 49–66.
Ostrom, E., (2000). Collective action and the evolution of social norms. J. Econ. Perspect. 14 (3), 137–158.
Potter, J. (1996). Representing Reality. SAGE Publications Ltd.
Potter, J. (2012). Discourse analysis and discursive psychology. In: Cooper, H., Camic, P.M., Long, D.L., Panter, A.T., Rindskopf, D., Sher, K.J. (Eds.), APA Handbook of Research Methods in Psychology, vol 2: Research Designs: Quantitative, Qualitative, Neuropsychological, and Biological. American Psychological Association, Washington, DC, USA, pp. 119–138.
Rincke, J., Traxler, C. (2009). Deterrence Through Word of Mouth (Working Paper Series of the Max Planck Institute for Research on Collective Goods No
2009 04). Max Planck Institute for Research on Collective Goods, Retrieved from http://ideas.repec.org/p/mpg/wpaper/2009 04.html.
Sigala, M., Burgoyne, C.B., Webley, P. (1999). Tax communication and social influence: evidence from a British sample. J. Commun. Appl. Soc. Psychol. 9 (3), Slemrod et al., 2001)
Stalans, L.J., Kinsey, K.A., Smith, K.W. (1991). Listening to different voices: formation of sanction beliefs and taxpaying norms. J. Appl. Soc. Psychol. 21 (2), 119–138,
Torgler, B. (2002). Speaking to theorists and searching for facts: tax morale and tax compliance in experiments. J. Econ. Surv. 16 (5), 657–683,
Torgler, B. (2005). Tax morale in Latin America. Public Choice 122 (1–2), 133–157,
In-Text Citation: (Dincer & Dincer, 2018)
To Cite this Article: Dincer, B., & Dincer, C. (2018). The Effect of Tax Communication on Taxpayers Attitude. International Journal of Academic Research in Business and Social Sciences, 8(12), 1137–1143.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode