The role of morality, self-control, and deterrence in tax evasion: a test of the situational action theory

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...

Full description

Saved in:  
Bibliographic Details
Authors: Miranda, Lúcia (Author) ; Sousa, Pedro (Author) ; Guedes, Inês (Author) ; Faria, Rita (Author) ; Cruz, José Neves (Author)
Format: Electronic Article
Language:English
Published: 2023
In: Deviant behavior
Year: 2023, Volume: 44, Issue: 11, Pages: 1607-1624
Online Access: Volltext (lizenzpflichtig)
Volltext (lizenzpflichtig)
Journals Online & Print:
Drawer...
Check availability: HBZ Gateway
Keywords:
Morality
Self-control
Situational Action Theory
Tax evasion

MARC

LEADER 00000caa a22000002 4500
001 1870052897
003 DE-627
005 20231211104304.0
007 cr uuu---uuuuu
008 231110s2023 xx |||||o 00| ||eng c
024 7 |a 10.1080/01639625.2023.2223338  |2 doi 
035 |a (DE-627)1870052897 
035 |a (DE-599)KXP1870052897 
040 |a DE-627  |b ger  |c DE-627  |e rda 
041 |a eng 
084 |a 2,1  |2 ssgn 
100 1 |a Miranda, Lúcia  |e VerfasserIn  |4 aut 
245 1 4 |a The role of morality, self-control, and deterrence in tax evasion  |b a test of the situational action theory  |c Lúcia Miranda, Pedro Sousa, Inês Guedes, Rita Faria, José Neves Cruz 
264 1 |c 2023 
336 |a Text  |b txt  |2 rdacontent 
337 |a Computermedien  |b c  |2 rdamedia 
338 |a Online-Ressource  |b cr  |2 rdacarrier 
500 |a Literaturverzeichnis: Seite 1621-1624 
520 |a 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. 
650 4 |a Morality 
650 4 |a Self-control 
650 4 |a Situational Action Theory 
650 4 |a Tax evasion 
700 1 |a Sousa, Pedro  |e VerfasserIn  |4 aut 
700 1 |a Guedes, Inês  |e VerfasserIn  |4 aut 
700 1 |a Faria, Rita  |e VerfasserIn  |0 (DE-588)1176164708  |0 (DE-627)1047297434  |0 (DE-576)516559303  |4 aut 
700 1 |a Cruz, José Neves  |e VerfasserIn  |4 aut 
773 0 8 |i Enthalten in  |t Deviant behavior  |d London [u.a.] : Taylor & Francis, 1979  |g 44(2023), 11, Seite 1607-1624  |h Online-Ressource  |w (DE-627)300590067  |w (DE-600)1482541-7  |w (DE-576)088704483  |x 1521-0456  |7 nnns 
773 1 8 |g volume:44  |g year:2023  |g number:11  |g pages:1607-1624 
856 4 0 |u https://doi.org/10.1080/01639625.2023.2223338  |x Resolving-System  |z lizenzpflichtig  |3 Volltext 
856 4 0 |u https://www.tandfonline.com/doi/full/10.1080/01639625.2023.2223338  |x Verlag  |z lizenzpflichtig  |3 Volltext 
951 |a AR 
ELC |a 1 
LOK |0 000 xxxxxcx a22 zn 4500 
LOK |0 001 4405161259 
LOK |0 003 DE-627 
LOK |0 004 1870052897 
LOK |0 005 20231211104304 
LOK |0 008 231110||||||||||||||||ger||||||| 
LOK |0 040   |a DE-21-110  |c DE-627  |d DE-21-110 
LOK |0 092   |o n 
LOK |0 852   |a DE-21-110 
LOK |0 852 1  |9 00 
LOK |0 935   |a krzo 
ORI |a SA-MARC-krimdoka001.raw