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

作　　者：Byrne Kaulu 

机构地区：[1]Department of Accounting and Finance,hool of Business,Copperbelt University,P.O.Box 21692,Kitwe,Zambia [2]University of Zambia,Lusaka,Zambia

出　　处：《Fudan Journal of the Humanities and Social Sciences》2022年第1期63-87,共25页复旦人文社会科学论丛（英文版）

摘　　要：This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI 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 literature.The 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 highlighted.Further,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 intention.It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis.Insight 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 

分 类 号：R73[医药卫生—肿瘤]