Tax Compliance Analysis of Individual Income Tax in Taiwan - Theory of Planned Behavior

• Main Authors: CHUANG, TSUNG-PENG, 莊宗鵬
• Other Authors: HSIAO, TA-CHENG
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/26uaga

碩士 === 國立高雄科技大學 === 財富與稅務管理系 === 107 === This study focused on the intrinsic motivation of taxpayers to determine how to promote their compliance with the payment of individual income tax. The theory of planned behavior was used to categorize the tax compliance of Taiwan taxpayers into three dimensions, namely behavior and attitude, subjective norms, and perceived behavioral control. These dimensions were then subject to statistical analysis through application of a questionnaire. The empirical results indicated that the three dimensions had a significantly positive influence on tax compliance. Finally, behavior and attitude, subjective norms, and perceived behavioral control were further divided into sense of morality, influence from friends and relatives, and self-control, among which self-control modulated the influence of sense of morality on tax compliance.