Tax governance in compliance: The role of motivational postures and behavioral intentions

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Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance. This paper aims to investigate behavioral intentions with a specific focus on resistance-cooperation motivational postures and their link with tax compliance (voluntary and enforced) and tax evasion between Slovene taxpayers (n = 390). Inter-item correlations next to descriptive statistical methods were calculated using the PLS-SEM approach to explore the motivational postures, tax compliance, and tax evasion characteristics. The survey has shown that most surveyed Slovene taxpayers tend to agree with motivational postures, voluntary tax compliance, and enforced tax compliance statements. The results indicate that motivational posture deference has positive links with both voluntary tax compliance (r = 0.692, p < 0.001) and enforced tax compliance (r = 0.253, p < 0.001), but a negative link with the attitude toward tax evasion (r = –0.404, p < 0.001). Conversely, motivational posture defiance exhibits a negative link with voluntary tax compliance (r = –0.149, p = 0.006) and a positive link with the attitude toward tax evasion (r = 0.229, p < 0.001). The link between defiance and enforced tax compliance is not statistically significant (r = 0.068, p = 0.379). The results indicate that tax authorities should avoid adopting an antagonistic climate and instead focus on fostering positive tax climates, specifically the service and confidence climates, when implementing tax communication strategies with taxpayers.

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    • Figure 1. PLS-SEM model for the relationship between motivational posture commitment, capitulation (deference), and resistance (defiance) and voluntary tax compliance
    • Figure 2. PLS-SEM model for the relationship between motivational posture commitment, capitulation (deference), and resistance (defiance) and enforced tax compliance
    • Figure 3. PLS-SEM model for the relationship between motivational posture commitment, capitulation (deference), and resistance (defiance) and tax evasion attitude
    • Table 1. Explanation of variables
    • Table 2. Descriptive statistics
    • Table 3. Inter-item correlations of the motivational posture commitment, capitulation, and resistance items
    • Table 4. Inter-item correlations of the voluntary tax compliance items
    • Table 5. Inter-item correlations of the enforced tax compliance items
    • Table 6. Inter-item correlations of the voluntary tax evasion attitude
    • Table 7. Inter-item correlations of the items
    • Table A1. List of observed variables and statements
    • Conceptualization
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Data curation
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Formal Analysis
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Investigation
      Lidija Hauptman
    • Methodology
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Project administration
      Lidija Hauptman, Nikolina Dečman
    • Resources
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Supervision
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Validation
      Lidija Hauptman, Berislav Žmuk
    • Visualization
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Writing – original draft
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Writing – review & editing
      Lidija Hauptman, Berislav Žmuk, Nikolina Dečman
    • Software
      Berislav Žmuk