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An investigation of the Theory of Planned Behavior and the role of moral obligation in tax compliance.

ABSTRACT

In this application of mind Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to reach forth prior research examining taxpayers' compliance intentions. Specifically, moral obligation is added to the theory's explicit constructs: attitude, subjective norms (i.e., match influence), and perceived behavioral sway Moral obligation was wait fored to be a moderating influence (Recker et al. 1994) and therefore interaction consequences were hypothesized.

The investigation was conducted in two phases. In the first phase, a conduct was used to determine the issue beliefs ...





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