Article Version of Record

The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers

Author(s) / Creator(s)

Lozza, Edoardo
Kastlunger, Barbara
Tagliabue, Semira
Kirchler, Erich

Abstract / Description

Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the “slippery slope framework” (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications.

Keyword(s)

taxation tax attitudes tax evasion political ideology “slippery slope framework”

Persistent Identifier

Date of first publication

2013-09-04

Journal title

Journal of Social and Political Psychology

Volume

1

Issue

1

Page numbers

51–73

Publisher

PsychOpen GOLD

Publication status

publishedVersion

Review status

peerReviewed

Is version of

Citation

  • Author(s) / Creator(s)
    Lozza, Edoardo
  • Author(s) / Creator(s)
    Kastlunger, Barbara
  • Author(s) / Creator(s)
    Tagliabue, Semira
  • Author(s) / Creator(s)
    Kirchler, Erich
  • Accession date
    2018-11-26T12:44:42Z
  • Made available on
    2018-11-26T12:44:42Z
  • Date of first publication
    2013-09-04
  • Abstract / Description
    Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the “slippery slope framework” (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications.
    en_US
  • Publication status
    publishedVersion
  • Review status
    peerReviewed
  • ISSN
    2195-3325
  • Persistent Identifier
    https://hdl.handle.net/20.500.12034/1304
  • Persistent Identifier
    https://doi.org/10.23668/psycharchives.1697
  • Language of content
    eng
  • Publisher
    PsychOpen GOLD
  • Is version of
    https://doi.org/10.5964/jspp.v1i1.108
  • Keyword(s)
    taxation
    en_US
  • Keyword(s)
    tax attitudes
    en_US
  • Keyword(s)
    tax evasion
    en_US
  • Keyword(s)
    political ideology
    en_US
  • Keyword(s)
    “slippery slope framework”
    en_US
  • Dewey Decimal Classification number(s)
    150
  • Title
    The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers
    en_US
  • DRO type
    article
  • Issue
    1
  • Journal title
    Journal of Social and Political Psychology
  • Page numbers
    51–73
  • Volume
    1
  • Visible tag(s)
    Version of Record