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@inproceedings{1324359,
author = {Špalek, Jiří and Eibl, Otto and Špačková, Zuzana and Zagrapan, Jozef and Fišar, Miloš},
address = {Brno},
booktitle = {Proceedings of the 20th International Conference Current Trends in Public Sector Research 2016.},
editor = {Špalková, D., Matějová, L.},
keywords = {laboratory experiment; tax compliance; evasion; media; framing},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-8082-9},
pages = {102-110},
publisher = {Masaryk University},
title = {Do Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.},
year = {2016}
}
TY - JOUR
ID - 1324359
AU - Špalek, Jiří - Eibl, Otto - Špačková, Zuzana - Zagrapan, Jozef - Fišar, Miloš
PY - 2016
TI - Do Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
PB - Masaryk University
CY - Brno
SN - 9788021080829
KW - laboratory experiment
KW - tax compliance
KW - evasion
KW - media
KW - framing
N2 - Tax evasion is perceived as one of the main problem of public finance. People tend to evade as they do not recognise return in public good provided by the state or local government. The rate of tax compliance might be on the other hand effected also by an external factor such as media who have great power on public opinion and mood of the society We conduct laboratory experiment to study whether framing of effectiveness of state spending influences participants´ decision to pay taxes. Using news headlines, subjects get the information on how state institutions are speeding their budget. Our results show that while positive news increases tax compliance comparing to control group, its effect is not statistically significant. On the other hand, negative news significantly increases tax evasion. Our main finding thus suggests that if people receive signals of ineffectiveness of state´s spending, their willingness to pay taxes considerably drops
ER -
ŠPALEK, Jiří, Otto EIBL, Zuzana ŠPAČKOVÁ, Jozef ZAGRAPAN a Miloš FIŠAR. Do Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment. In Špalková, D., Matějová, L. \textit{Proceedings of the 20th International Conference Current Trends in Public Sector Research 2016.}. Brno: Masaryk University, 2016, s.~102-110. ISBN~978-80-210-8082-9.
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