How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China

Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi
2020 Social Sciences  
Tax propaganda has always been an important task for the whole nation's financial system at all levels for all countries, although the importance of tax propaganda has been deeply recognized by tax administration authorities and previous studies, but the affecting mechanism of tax propaganda still lacks empirical study support. In order to close the gap regarding the affecting mechanism of tax propaganda on tax compliance, a questionnaire survey was conducted regarding the tax compliance
more » ... on of 304 individual industrial and commercial taxpayers in China. Based on the theory of planned behavior, the analyses reveal that tax compliance attitude, subjective norms and perceived behavioral control completely mediate the impact of tax propaganda on tax compliance intention, which shows the dominance of this mechanism. What is more, tax compliance attitude is the most important mediating variable, and the role of subjective norms is only half that of attitude, while perceived behavioral control has less than half the role of subjective norms. In addition of this, although the moderating effect is relatively small, but tax service satisfaction still negatively moderates the mediating effect of attitude and subjective norms. Through these research findings, our study has taken a step towards understanding the mechanism of tax propaganda on tax compliance.
doi:10.11648/ fatcat:mv6rlcijxndxhfvkuyj66k4aym