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

doi:doi:10.11648/j.ss.20200905.16

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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

Published in Social Sciences (Volume 9, Issue 5)

Received: 5 September 2020 Accepted: 23 September 2020 Published: 14 October 2020

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Abstract

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 intention 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.

Published in	Social Sciences (Volume 9, Issue 5)
DOI	10.11648/j.ss.20200905.16
Page(s)	175-185
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Tax Propaganda, Tax Compliance, Tax Service, Theory of Planned Behavior

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Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. (2020). How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Social Sciences, 9(5), 175-185. https://doi.org/10.11648/j.ss.20200905.16

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ACS Style

Li Zhiwei; Zhang Huang; Chen Wenjiao; Zhang Qing; Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc. Sci. 2020, 9(5), 175-185. doi: 10.11648/j.ss.20200905.16

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AMA Style

Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc Sci. 2020;9(5):175-185. doi: 10.11648/j.ss.20200905.16

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@article{10.11648/j.ss.20200905.16,
  author = {Li Zhiwei and Zhang Huang and Chen Wenjiao and Zhang Qing and Hao Weiqi},
  title = {How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China},
  journal = {Social Sciences},
  volume = {9},
  number = {5},
  pages = {175-185},
  doi = {10.11648/j.ss.20200905.16},
  url = {https://doi.org/10.11648/j.ss.20200905.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ss.20200905.16},
  abstract = {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 intention 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.},
 year = {2020}
}

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TY  - JOUR
T1  - How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China
AU  - Li Zhiwei
AU  - Zhang Huang
AU  - Chen Wenjiao
AU  - Zhang Qing
AU  - Hao Weiqi
Y1  - 2020/10/14
PY  - 2020
N1  - https://doi.org/10.11648/j.ss.20200905.16
DO  - 10.11648/j.ss.20200905.16
T2  - Social Sciences
JF  - Social Sciences
JO  - Social Sciences
SP  - 175
EP  - 185
PB  - Science Publishing Group
SN  - 2326-988X
UR  - https://doi.org/10.11648/j.ss.20200905.16
AB  - 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 intention 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.
VL  - 9
IS  - 5
ER  -

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Author Information

Li Zhiwei

School of Social Development and Public Policy, Beijing Normal University, Beijing, China
Zhang Huang

School of Social Development and Public Policy, Beijing Normal University, Beijing, China
Chen Wenjiao

School of Medical and Health Management, Guizhou Medical University, Guiyang, China
Zhang Qing

School of Social Development and Public Policy, Beijing Normal University, Beijing, China
Hao Weiqi

School of Social Development and Public Policy, Beijing Normal University, Beijing, China

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Plain Text BibTeX RIS

APA Style

Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. (2020). How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Social Sciences, 9(5), 175-185. https://doi.org/10.11648/j.ss.20200905.16

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ACS Style

Li Zhiwei; Zhang Huang; Chen Wenjiao; Zhang Qing; Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc. Sci. 2020, 9(5), 175-185. doi: 10.11648/j.ss.20200905.16

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AMA Style

Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc Sci. 2020;9(5):175-185. doi: 10.11648/j.ss.20200905.16

Copy | Download

@article{10.11648/j.ss.20200905.16,
  author = {Li Zhiwei and Zhang Huang and Chen Wenjiao and Zhang Qing and Hao Weiqi},
  title = {How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China},
  journal = {Social Sciences},
  volume = {9},
  number = {5},
  pages = {175-185},
  doi = {10.11648/j.ss.20200905.16},
  url = {https://doi.org/10.11648/j.ss.20200905.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ss.20200905.16},
  abstract = {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 intention 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.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China
AU  - Li Zhiwei
AU  - Zhang Huang
AU  - Chen Wenjiao
AU  - Zhang Qing
AU  - Hao Weiqi
Y1  - 2020/10/14
PY  - 2020
N1  - https://doi.org/10.11648/j.ss.20200905.16
DO  - 10.11648/j.ss.20200905.16
T2  - Social Sciences
JF  - Social Sciences
JO  - Social Sciences
SP  - 175
EP  - 185
PB  - Science Publishing Group
SN  - 2326-988X
UR  - https://doi.org/10.11648/j.ss.20200905.16
AB  - 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 intention 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.
VL  - 9
IS  - 5
ER  -

Copy | Download