Determinants of Tax Compliance: A Contingency Approach.
研究了纳税人目标（正确申报或最小化税收）和税务准备方式（自行准备或使用专业准备人）如何调节纳税人特征与不遵从行为之间的关系，并扩展了人格变量、税收知识等预测因素。
Abstract This paper adds to the tax compliance literature in two ways. The primary contribution of this research is the exploration of an approach for segmenting noncompliant taxpayers based on a contingency model framework. We examine how the contingency factors of taxpayer objective (correct return or minimize taxes) and tax preparation mode (self-preparation versus use of a professional preparer) affect the relation between taxpayer characteristics and noncompliance behavior. Second, the scope of U.S. taxpayer characteristics tested is expanded to include personality variables, tax knowledge, and anticipated benefits of noncompliance. The contingency framework added to the explanatory power of the model. The relations between the predictor variables and noncompliance behavior varied across the subgroups identified by the contingency factors-taxpayer objective and preparation mode. The additional predictor variables of tax knowledge, anticipated benefits of noncompliance, and the personality characteristics (conformity, responsibility, value orthodoxy, and risk propensity) were especially helpful in distinguishing the profiles of the different groups of noncompliant taxpayers. The paper concludes with a discussion of specific considerations for future research.