The Role of Morality, Self-Control, and Deterrence in Tax Evasion: A Test of the Situational Action Theory

• Tipo: Artigo em Revista Científica Internacional
• Data: 2023-06-12

Autores

José Neves Cruz (Autor) FDUP; Rita Faria (Autor) FDUP; Pedro Sousa (Autor) FDUP; Inês Guedes (Autor) FDUP; Lúcia Miranda (Autor) Outra

Revista

Título: DEVIANT BEHAVIOR

Páginas: 1-18

ISSN: 0163-9625

Indexação

ISI Web of Knowledge - 0 Citações

Scopus

Outras Informações

ID Authenticus: P-00Y-HH7

DOI: 10.1080/01639625.2023.2223338

Abstract (EN): Situational action theory holds that crime occurs when it is perceived as a viable course of action and when there is a conflict between personal morality and the moral norms of the setting, being self-control and deterrence decisive. In this paper, the propositions of situational action theory are tested in the decision to evade taxes. Based on a survey completed by 1638 adults and containing two tax evasion scenarios, the present study investigates whether a person's moral rules, degree of self-control, and deterrence influence the propensity to tax evasion. Multivariate statistical analyses were performed. The results show that the propensity to tax evasion is higher among men, the elderly, and the employed. Regarding the predictions of situational action theory, the results suggest that morality, self-control, and deterrence influence the propensity to evade taxes. However, contrary to expectations, morality does not moderate the commission of tax evasion and does not interact with self-control. Overall, the results only partially support the propositions of situational action theory.

Idioma: Inglês

Tipo (Avaliação Docente): Científica

Nº de páginas: 18