Delayed feedback, regulatory fit and goal framing effects on tax compliance: an exploratory study
| Autor | Ronald Mora-Esquivel, Paula Arzadun, Martín Solís |
| Cargo | Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: 159-7050; Cartago, Costa Rica; rmora@itcr.ac.cr / Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: 159-7050; Cartago, Costa Rica; parzadun@itcr.ac.cr / Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: ... |
| Páginas | 1-12 |
Revista de Ciencias Económicas 40-N°2:julio-diciembre 2022 / e42119 / ISSN: 0252-9521 / ISSN: 2215-3489
Abre 1 de julio y cierra 31 de dicimbre 2022
https://revistas.ucr.ac.cr/index.php/economicas
DELAYED FEEDBACK, REGULATORY FIT AND GOAL FRAMING
EFFECTS ON TAX COMPLIANCE: AN EXPLORATORY STUDY
EFECTOS DE LA RETROALIMENTACIÓN RETARDADA, EL AJUSTE
REGULATORIO Y LA ORIENTACIÓN DEL MENSAJE SOBRE EL
CUMPLIMIENTO TRIBUTARIO: UN ESTUDIO EXPLORATORIO
Ronald Mora-Esquivel1
Paula Arzadun2
Martín Solís3
Recibido: 01/06/2020 Aprobado: 29/06/2022
ABSTRACT
This research shows th e main effects of three va riables on tax complia nce. Specifically, a)
the goal framin g message (positive or negative me ssage) about tax complia nce importance
addressed to ta xpayers, b) the prevention and promotion orientation of t he taxpayers and,
c) the audit delayed feedback. We combine these v ariables at the laborator y experiment
because they have be en underestimated in the resea rch of tax compliance decisions . In
addition, this resea rch analyzes whether the effect of the me ssage framing on tax complia nce
changes according to t he promotion or prevention orientation of the ta xpayers, and the
delayed feedback. A total of 186 undergr aduate students from engineeri ng and business
administration progra ms took part in an exp eriment to explore those effects. Re sults show:
a) that the negative fr ame has a positive significant effect on t ax compliance; b) a significant
effect of the interaction bet ween negative frame a nd promotion focus. When there is a low
promotion focus, the best opt ion is not to apply a negative frame; c) that, as time goe s by, the
effect of delayed feedback increa ses.
KEYWOR DS: TAXATION, E VASION, MESSAGE, PERSONALI TY.
JEL CLASSIFICATION: H26, H 41.
1 Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: 159-7050; Cartago, Costa Rica; rmora@itcr.ac.cr
2 Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: 159-7050; Cartago, Costa Rica;
parzadun@itcr.ac.cr
3 Tecnológico de Costa Rica, Escuela de Administración de Empresas; Código Postal: 159-7050; Cartago, Costa Rica;
marsolis@itcr.ac.cr
DOI: https://doi.org/10.15517/rce.v40i2.42119
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