Media negativity bias and tax compliance: experimental evidence

J 2022

Media negativity bias and tax compliance: experimental evidence

FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI a Jiří ŠPALEK

Základní údaje

Originální název

Media negativity bias and tax compliance: experimental evidence

Autoři

FIŠAR, Miloš (203 Česká republika, domácí), Tommaso REGGIANI (380 Itálie, domácí), Fabio SABATINI (380 Itálie) a Jiří ŠPALEK (203 Česká republika, garant, domácí)

Vydání

INTERNATIONAL TAX AND PUBLIC FINANCE, DORDRECHT (NETHERLANDS), Springer, 2022, 0927-5940

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Nizozemské království

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Impakt faktor

Impact factor: 1.000

Kód RIV

RIV/00216224:14560/22:00129007

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.1007/s10797-021-09706-w

UT WoS

000719154400001

Klíčová slova česky

daňový únik; vliv médií; laboratorní experiment; daňová hra

Klíčová slova anglicky

tax compliance; media bias; taxation game; laboratory experiment

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 19. 1. 2023 12:25, Mgr. Pavlína Kurková

Anotace

V originále

We study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. Instead, the exposure to negative news does not prompt any significant reaction compared to the neutral condition, suggesting that participants may perceive the media negativity bias in the selection and tonality of news as the norm rather than the exception. Overall, our results suggest that biased news provision is a constant source of psychological priming and plays a vital role in taxpayers’ compliance decisions

Návaznosti

GA17-00496S, projekt VaV

Název: Vliv konkurenčních kontrolních mechanismů na dodržování daňových předpisů: experimentální přístup

Investor: Grantová agentura ČR, Tax Compliance with a Competitive Audit Selection Mechanism: An Experimental Approach

Přiložené soubory

media_negativity.pdf

Vyhledat podobné dokumenty

Citovat

FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI a Jiří ŠPALEK. Media negativity bias and tax compliance: experimental evidence. INTERNATIONAL TAX AND PUBLIC FINANCE. DORDRECHT (NETHERLANDS): Springer, 2022, roč. 29, č. 5, s. 1160-1212. ISSN 0927-5940. Dostupné z: https://dx.doi.org/10.1007/s10797-021-09706-w.

@article{1794737,
   author = {Fišar, Miloš and Reggiani, Tommaso and Sabatini, Fabio and Špalek, Jiří},
   article_location = {DORDRECHT (NETHERLANDS)},
   article_number = {5},
   doi = {http://dx.doi.org/10.1007/s10797-021-09706-w},
   keywords = {tax compliance; media bias; taxation game; laboratory experiment},
   language = {eng},
   issn = {0927-5940},
   journal = {INTERNATIONAL TAX AND PUBLIC FINANCE},
   title = {Media negativity bias and tax compliance: experimental evidence},
   url = {https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w},
   volume = {29},
   year = {2022}
}

TY  - JOUR
ID  - 1794737
AU  - Fišar, Miloš - Reggiani, Tommaso - Sabatini, Fabio - Špalek, Jiří
PY  - 2022
TI  - Media negativity bias and tax compliance: experimental evidence
JF  - INTERNATIONAL TAX AND PUBLIC FINANCE
VL  - 29
IS  - 5
SP  - 1160-1212
EP  - 1160-1212
PB  - Springer
SN  - 09275940
KW  - tax compliance
KW  - media bias
KW  - taxation game
KW  - laboratory experiment
UR  - https://link-springer-com.ezproxy.muni.cz/article/10.1007%2Fs10797-021-09706-w
N2  - We study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. Instead, the exposure to negative news does not prompt any significant reaction compared to the neutral condition, suggesting that participants may perceive the media negativity bias in the selection and tonality of news as the norm rather than the exception. Overall, our results suggest that biased news provision is a constant source of psychological priming and plays a vital role in taxpayers’ compliance decisions
ER  -

FIŠAR, Miloš, Tommaso REGGIANI, Fabio SABATINI a Jiří ŠPALEK. Media negativity bias and tax compliance: experimental evidence. \textit{INTERNATIONAL TAX AND PUBLIC FINANCE}. DORDRECHT (NETHERLANDS): Springer, 2022, roč.~29, č.~5, s.~1160-1212. ISSN~0927-5940. Dostupné z: https://dx.doi.org/10.1007/s10797-021-09706-w.

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