Detailed Information on Publication Record
2016
Do Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
ŠPALEK, Jiří, Otto EIBL, Zuzana ŠPAČKOVÁ, Jozef ZAGRAPAN, Miloš FIŠAR et. al.Basic information
Original name
Do Negative News Create Tax Evaders? Evidence from the Tax Compliance Experiment.
Name in Czech
Vedou negativní zprávy k daňovým únikům? Výsledky laboratorního experimentu.
Authors
ŠPALEK, Jiří (203 Czech Republic, guarantor, belonging to the institution), Otto EIBL (203 Czech Republic, belonging to the institution), Zuzana ŠPAČKOVÁ (203 Czech Republic, belonging to the institution), Jozef ZAGRAPAN (703 Slovakia, belonging to the institution) and Miloš FIŠAR (203 Czech Republic, belonging to the institution)
Edition
Brno, Proceedings of the 20th International Conference Current Trends in Public Sector Research 2016. p. 102-110, 9 pp. 2016
Publisher
Masaryk University
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50600 5.6 Political science
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
printed version "print"
RIV identification code
RIV/00216224:14560/16:00089259
Organization unit
Faculty of Economics and Administration
ISBN
978-80-210-8082-9
ISSN
UT WoS
000379382400013
Keywords (in Czech)
Laboratorní experiment; daňová morálka; média; rámování
Keywords in English
laboratory experiment; tax compliance; evasion; media; framing
Tags
International impact, Reviewed
Změněno: 8/8/2016 09:37, Ing. Miloš Fišar, Ph.D.
V originále
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
In Czech
Článek shrnuje základní výsledky experimentu, který zkoumal vliv kontextu na rozhodnutí o daňovém úniku. Výsledky ukazují, že lidé mnohem výrazněji reagují na negativní zprávy o hospodaření státu než obráceně.
Links
| MUNI/A/1210/2014, interní kód MU |
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| MUNI/M/0045/2013, interní kód MU |
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