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Further improving our understanding of the tax awareness, tax literacy and tax morale of young adults.

Alexander, P., Balavac-Orlic, M., Lymer, A. and Mukherjee, S., 2023. Further improving our understanding of the tax awareness, tax literacy and tax morale of young adults. JOTA: Journal of Tax Administration, 8 (1), 193-220.

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Further Improving our Understanding of the Tax Awareness, Tax Literacy and Tax Morale in Young Adults - 2nd REVISION (FINAL 07.22).pdf - Accepted Version
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Developed countries have for some years seen a policy direction of travel towards more individual responsibility to engage with taxpaying obligations, at the same time as more limited state support and assistance being provided excepting where taxpayers are motivated to self-serve online provision. This paper argues that a greater focus on tax education generally is needed given this change of approach to compliance, and particularly amongst younger people as they prepare to engage with the tax system beyond consumption taxation payment, to build a better platform for compliance improvement efforts in the future that are better suited to this greater focus on individual responsibility for compliance. As such, the need to better understand the most effective way to do educate young people about the tax system is also required. This paper seeks to contribute to the development of this understanding. It presents quantitative research into socio-demographic influences and the impact tax tuition may have on young adults’ tax morale. The results of a two-staged survey show gender, tax tuition, and employment experience significantly influence tax morale. The contribution to the literature on tax morale and tax literacy is showing, through regression analysis, the effect of tax tuition on tax morale is negatively influenced by employment experience.

Item Type:Article
Additional Information:Funded by Tax Literacy: Improving Tax Compliance
Uncontrolled Keywords:tax; compliance; tax morale; tax literacy; tax education; work experience
Group:Bournemouth University Business School
ID Code:37661
Deposited By: Symplectic RT2
Deposited On:18 Oct 2022 08:59
Last Modified:04 Jan 2024 14:14


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