Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation
Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation
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道德标准、对风险的态度和故意不合规：一项实验调查
DOI：
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发表时间：
1995
期刊：
影响因子：
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通讯作者：
T. Crain
中科院分区：
文献类型：
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作者：
Dipankar Ghosh;T. Crain
已有研究探讨了决策者特征对决策选择的影响。本研究考察了纳税人的两种人格特征——风险态度和道德标准对故意违规行为的影响。一个更（更少）道德的纳税人会有更低（更大）的故意违规行为，而一个更（更少）规避风险的纳税人会有更低（更大）的故意违规行为。然而，本研究也发现风险态度与道德标准之间存在显著的相关性。这是因为逃税不仅仅是一种赌博，而仅仅考虑风险变量就可以解释这种赌博。为了更好地理解逃税行为，需要在分析中纳入非经济因素，例如道德标准，尽管风险态度可能是一个重要的解释因素。目前的研究表明，道德标准较低的人会有更多的故意违规行为。然而，由于道德标准与对风险的态度相关，美国国税局（IRS）可以通过增加税务审计环境的不确定性来部分克服道德的影响。因此，研究结果证明了美国国税局不公布所有审计参数的决定是正确的，因为这样可以减少审计环境的不确定性。
Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain.