TAX COMPLIANCE DETERMINANTS: EMPIRICAL EVIDENCE FROM CROATIA
通过对862名克罗地亚纳税人进行问卷调查并采用偏最小二乘结构方程模型分析，发现社会规范和税收道德显著影响纳税人的税收遵从行为。
Governments ensure majority of their revenues through taxes. If properly designed, taxation policies can be mechanisms of promoting sustainable economic development and inclusive economic growth. However, the main issue of government authorities remains achieving tax compliance among taxpayers. The question of noncompliance intersects different fields from public finance, law, ethics, and its complexity presents a challenge for the society in general. This study aims to examine the influence of chosen economic and psychological determinants on tax compliance. In order to identify the determinants of taxpayers’ behaviour, a total of 862 questionnaires were administered and collected directly from Croatian taxpayers. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the survey data. The results suggest that social norms and tax morale influence taxpayers’ compliance significantly. Overall, findings of this study contribute to the better understanding of tax compliance and its determinants in the context of a genuine paradigm shift in the field. This emphasizes the importance of including and exploring psychological determinants in tax compliance analysis.