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The role of social norms in tax compliance: theoretical overview and practical implications

Journal of Tax Administration

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Title The role of social norms in tax compliance: theoretical overview and practical implications
 
Creator Onu, Diana
Oats, Lynne
 
Description Within fields as diverse as psychology, economics, sociology, and law, tax researchers have become increasingly interested in how societal norms influence individuals to comply (or not) with tax laws. However, it is not always apparent how these insights may contribute to tax administration and tax policy. First, this paper will present an overview of current research on social norms and tax compliance, bringing together results from a variety of research traditions. Rather than aiming to provide an exhaustive presentation of all research on social norms and compliance, we aim to highlight primary trends in past research, provide conceptual clarification, and highlight future research directions. Second, the paper will discuss avenues for employing knowledge about social norms in improving tax compliance. We review the social norms approach to changing individuals’ behaviour, including insights from relevant health and environmental campaigns, and discuss several options for designing future social norms campaigns for tax compliance, including potential caveats.
 
Publisher Journal of Tax Administration
 
Contributor Economic and Social Research Council
HM Revenue & Customs
HM Treasury (grant no. ES/K005944/1)
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Date 2015-04-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://JoTA.website/article/view/11
 
Source Journal of Tax Administration; Vol 1, No 1 (2015)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/11/64
 
Rights Copyright (c) 2015 Journal of Tax Administration