RT Article
T1 The role of morality, self-control, and deterrence in tax evasion: a test of the situational action theory
JF Deviant behavior
VO 44
IS 11
SP 1607
OP 1624
A1 Miranda, Lúcia
A2 Sousa, Pedro
A2 Guedes, Inês
A2 Faria, Rita
A2 Cruz, José Neves
LA English
YR 2023
UL https://krimdok.uni-tuebingen.de/Record/1870052897
AB 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.
NO Literaturverzeichnis: Seite 1621-1624
K1 Morality
K1 Self-control
K1 Situational Action Theory
K1 Tax evasion
DO 10.1080/01639625.2023.2223338