Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 113

Full Length Research Paper

Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian Taxpayers

Randolph Nsor-Ambala
  • Randolph Nsor-Ambala
  • University of Reading, Henley Business School, United Kingdom.
  • Google Scholar


  •  Received: 20 April 2015
  •  Accepted: 08 June 2015
  •  Published: 30 June 2015

References

Allingham MG, Sandmo A (1972). Income tax evasion: A theoretical analysis. J. Public Econ. 1(3):323-338.
Crossref
 
Alm J, McClelland GH, Schulze WD (1992). Why do people pay taxes?. J. Public Econ. 48(1):21-38.
Crossref
 
Alm J, Sanchez I, De Juan A (1995). Economic and noneconomic factors in tax compliance. Kyklos 48(1):3-18.
Crossref
 
Andreoni J, Erard B, Feinstein J (1998). Tax compliance. J. Econ. Literature pp.818-860.
 
Arrington CE, Reckers PM (1985). A social-psychological investigation into perceptions of tax evasion. Account. Bus. Res. 15(59):163-176.
Crossref
 
Baldry JC (1987). Income tax evasion and the tax schedule: Some experimental results. Public Financ. 42(3):357-83.
 
Bampton R, Cowton CJ (2002). The teaching of ethics in management accounting: Progress and prospects. Business Ethics: Euro. Rev. 11(1):52-61.
Crossref
 
Bernasconi M, Zanardi A (2004). Tax evasion, tax rates, and reference dependence. FinanzArchiv: Public Financ. Anal. 60(3):422-445.
Crossref
 
Bersoff DM. (1999). Why good people sometimes do bad things: Motivated reasoning and unethical behavior. Pers. Soc. Psychol. Bull. 25(1):28-39.
Crossref
 
Blasi A (1980). Bridging moral cognition and moral action: A critical review of the literature. Psychol. Bull. 88(1):1-45.
Crossref
 
Bobek DD, Hatfield RC (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behav. Res. Account. 15(1):13-38.
Crossref
 
Carroll JS (1987). Compliance with the law: A decision-making approach to taxpaying. Law Human Behav. 11(4):319-335
Crossref
 
Carroll J (1992). "How Taxpayers Think About Their Taxes: Frames and Values." In: Slemrod, J. (1992). Why people pay taxes: Tax compliance and enforcement. Ann Arbor, MI: University of Michigan Press, pp.43-63.
 
Chang OH, Schultz JJ, (1990). "The Income Tax Withholding Phenomenon: Evidence from TCMP Data." J. Am. Tax. Assoc. 9:88-93.
 
Chang OH, Nichols DR, Schultz JJ (1987). "Taxpayer Attitudes toward Tax Audit Risk." J. Econ. Psychol. 8:299-309.
Crossref
 
Clotfelter CT (1983). Tax evasion and tax rates: An analysis of individual returns. Rev. Econ. Stat. pp.363-373.
Crossref
 
Collins JH, Plumlee RD (1991). The taxpayer's labor and reporting decision: The effect of audit schemes. Account. Rev. pp.559-576.
 
Cowell FA (1992). Tax evasion and inequity. J. Econ. Psychol. 13(4):521-543.
Crossref
 
Cowell FA, Gordon JPF (1988). Unwillingness to pay: Tax evasion and public good provision. J. Public Econ. 36(3):305-321.
Crossref
 
Cox D (1984). Raising revenue in the underground economy. National Tax J. pp.283-288.
 
Cox D, Plumley A (1988). Analyses of voluntary compliance rates for different income source classes. Unpublished Report, Research Division, IRS, Washington, DC.
 
Dubin JA, Wilde LL (1988). An empirical analysis of federal income tax auditing and compliance. National Tax J. pp.61-74.
 
Elffers H, Hessing DJ (1997). Influencing the prospects of tax evasion. J. Econ. Psychol. 18(2):289-304.
Crossref
 
Etzioni A (2010). Moral Dimension: Toward a New Economics. Simon and Schuster. New York Free Press
 
Fischer CM, Wartick M, Mark MM (1992). Detection probability and taxpayer compliance: A review of the literature. J. Account. Literature 11(1):1-46.
 
Friedland N, Maital S, Rutenberg A.(1978). A simulation study of income tax evasion. J. Public Econ. 10(1):107-116.
Crossref
 
Goerke L (2014). Tax Evasion by Individuals (No. 201409). Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
Crossref
 
Grasmick HG, Bursik Jr. RJ (1990). Conscience, significant others, and rational choice: Extending the deterrence model. Law Soc. Rev. pp.837-861.
Crossref
 
Haan N (1975). Hypothetical and actual moral reasoning in a situation of civil disobedience. J. Pers. Soc. Psychol. 32(2), 255.
Crossref
 
Henderson B C, Kaplan SE (2005). An examination of the role of ethics in tax compliance decisions. J. Am. Taxation Assoc. 27(1):39-72.
Crossref
 
Hessing DJ, Henk E, Robben HS J, Webley,P (1992). "Does Deterrence Deter? Measuring the Effect of Deterrence on Tax Compliance in Field Studies and Experimental Studies." In: Slemrod, J. (Eds), Why people pay taxes: Tax compliance and enforcement, Ann Arbor: The University of Michigan Press pp.291-310.
 
Hite PS, Jackson BR, Spicer MW (1988). The Effect of Framing Biases on Taxpayer Compliance. University of Colorado. Working Paper.
 
Hodgson GM (1998). The approach of institutional economics. J. Econ. Literature pp.166-192.
 
Ickes W, Tooke W (1988). The observational method: Studying the interaction of minds and bodies. In: S. Duck D, Hay S, Hobfoll W Ickes, B.Montgomery (Eds), The handbook of personal relationships: Theory, research and interventions, Chichester, England, Wiley pp.79-9).
 
Jackson BR, Milliron VC (2002). Tax Compliance Research. Taxation: Critical Perspectives on the World Economy, 3:56-65
 
James S, Hasseldine J, Hite P, Toumi M (2001). Developing a tax compliance strategy for revenue services. Bull. Int. Fiscal Documentation 55(4):158-164.
 
Judge GG, Carter-Hill R, Griffrths EW, Lutkepohl H Tsoung- Chao Lee. (1985). The Theory and Practice of Econometrics, 2nd Edition. New York: John Wiley & Sons, Inc.
 
Kahneman D, Tversky A (1982). On the study of statistical intuitions. Cognition 11(2):123-141.
Crossref
 
Kohlberg L (1976). Moral stages and moralization: The cognitive-developmental approach. Moral development and behavior: Theory, Res. Soc. Issues pp.31-53.
 
Long JE, Gwartney JD (1987). Income tax avoidance: Evidence from individual tax returns. Natl. Tax J. 517-532.
 
Madeo SA, Schepanski A, Uecker WC (1987). Modeling judgments of taxpayer compliance. Account. Rev. pp.323-342.
 
Mason R, Calvin LD (1978). Study of Admitted Income Tax Evasion, Law Soc. Rev. 13:73-89
Crossref
 
McGee RW (2012). 'The Ethics of Tax Evasion: Perspectives in Theory and Practice, New York: Springer.
Crossref
 
Nunnally JC (1978). Psychometric Theory, 2nd Edition. New York: McGraw-Hill.
 
Osei RD, Quartey P (2005). Tax reforms in Ghana (No. 2005/66). Research Paper, UNU-WIDER, United Nations University (UNU).
 
Park CG, Hyun, JK (2003). Examining the determinants of tax compliance by experimental data: A case of Korea. Journal of Policy Modeling, 25(8):673-684.
Crossref
 
Pommerehne WW, Weck-Hannemann H (1989). Tax rates, tax administration and income tax evasion in Switzerland, Discussion Paper No. B8904, Department of Economics, University of Saarland, Saarbrucken.
 
Pommerehne WW, Weck-Hannemann H (1996). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice 88(1-2):161-170.
Crossref
 
Porcano TM (1988). Correlates of tax evasion. J. Econ. Psychol. 9(1):47-67.
Crossref
 
Randall DM, Gibson AM (1990). Methodology in business ethics research: A review and critical assessment. J. Bus. Ethics 9(6):457-471.
Crossref
 
Reckers PM, Sanders DL, Roark SJ (1994). The influence of ethical attitudes on taxpayer compliance. Natl. Tax J. pp.825-836.
 
Robben HS, Webley P, Elffers H, Hessing DJ (1990). Decision frames, opportunity and tax evasion: An experimental approach. J. Econ. Behav. Organ. 14(3):353-361.
Crossref
 
Schadewald MS (1989). Reference point effects in taxpayer decision making. J. Am. Taxation Assoc. 10(2):68-84.
 
Scholz JT (1985). Coping with complexity: A bounded rationality perspective on taxpayer compliance. Proc. Seventy-Eight Annu. Conference Taxation pp.13-16.
 
Sheffrin SM, RK Triest (1992). Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance, In: J. Slemrod (ed.), Why People Pay Taxes. Tax Compliance and Enforcement, Ann Arbor: University of Michigan Press pp.193-218.
 
Slemrod J, Blumenthal M, Christian C (2001). Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota. J. Public Econ. 79(3):455-483.
Crossref
 
Smith KW (1990). Reciprocity and fairness: Positive incentives for tax compliance (No. 9025). American Bar Foundation.
 
Smith KW, Kinsey KA (1987). Understanding taxpaying behavior: A conceptual framework with implications for research. Law Soc. Rev. pp.639-663.
Crossref
 
Song YD, Yarbrough TE. (1978). Tax ethics and taxpayer attitudes: A survey. Public Adm. Rev. pp.442-452.
Crossref
 
Spicer MW, Lundstedt SB (1976). Understanding tax evasion. Public Finance 31(2):295-305.
 
Spicer MW, Thomas JE (1982). Audit probabilities and the tax evasion decision: An experimental approach. J. Econ. Psychol. 2(3):241-245.
Crossref
 
Terkper SE (1995). Ghana Tax Administration Reforms (1985-1993). Harvard Institute for International Development, Development Discussion Papers.
 
Trivedi VU, Shehata M, Lynn B (2003). Impact of personal and situational factors on taxpayer compliance: An experimental analysis. J. Bus. Ethics 47(3):175-197.
Crossref
 
Tyler TR (1990). Why people obey the law: Procedural justice, legitimacy, and compliance. New Haven, Yale.
 
Wärneryd KE, Walerud B (1982). Taxes and economic behavior: some interview data on tax evasion in Sweden. J. Econ. Psychol. 2(3):187-211.
Crossref
 
Wenzel M (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. J. Econ. Psychol. 26(4):491-508.
Crossref
 
Yaniv G (1999). Tax compliance and advance tax payments: A prospect theory analysis. Natl. Tax J. pp.753-764.