An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance

By Donna D. Bobek, Richard C. Hatfield. 2003

392 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Information Systems and Management, Marketing

View Paper: https://www.semanticscholar.org/paper/b9440e41655a4f8942b5e4dd85aba7848e380f8f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. E. Kirchler
2. E. Hoelzl
3. Heungsik Park
4. John Blenkinsopp
5. Eva Hofmann
6. John T. Sweeney
7. Robin W. Roberts
8. Z. Z. Ariffin

In Information Systems and Management

1. Hengky Latan
2. Charbel José Chiappetta Jabbour
3. Christian M. Ringle
4. Heungsik Park
5. John Blenkinsopp
6. E. Kirchler
7. John T. Sweeney
8. Eva Hofmann

In Marketing

1. Heungsik Park
2. John Blenkinsopp
3. Hengky Latan
4. E. Kirchler
5. Charbel José Chiappetta Jabbour
6. Eva Hofmann
7. E. Hoelzl
8. Robin W. Roberts

Citations in the corpus

• Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers (2009, methodology): “Fukukawa (2002) applied TPB to a consumer‟s ethically questionable behavior in order to explain its complexity, and Bobek & Hatfield (2003) employed the theory as a theoretical framework for exploring taxpayers‟ intentions to comply with tax laws.”
• Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, background): “The result of Bobek and Hatfield (2003) also indicated that the ethical beliefs of individuals are the best means of improving tax compliance.”
• Analyzing the Role of Social Norms in Tax Compliance Behavior (2013, background): “Finally, Bobek et al. (2007) demonstrated that differences in social norms partially explain cross-country differences in tax compliance intentions.”
• A Comparison of Models Describing the Impact of Moral Decision Making on Investment Decisions (2008, methodology): “The theory was applied to such behaviors as environmental friendliness (Bamberg, Rolle & Weber, 2003; Montalvo-Corral, 2002), health promotion (Schifter & Ajzen, 1985) or tax compliance (Bobek & Hatfield, 2003).”
• The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, background): “Mostly, international tax research (for example: Hanno and Violette, 1996; Kaplan, Newberry and Reckers, 1997; Bobek and Hatfield, 2003) or even tax research in Malaysia (Kasipillai, Aripin and Amran, 2003) has treated moral values as an independent variable with no influence from religious values…”
• The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States (2007, positive): “Based on the Theory of Planned Behavior [see Bobek and Hatfield (2003) for a discussion], without sufficient opportunity all other influences on behavior”
• Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects (2016, background): “…of whistleblowing (Alleyne et al. 2016; Park and Blenkinsopp 2009; Trongmateerut and Sweeney 2013), ethical behavior (Alleyne and Phillips 2011; Bobek and Hatfield 2003; Bobek et al. 2007; Buchan 2005; Carpenter and Reimers 2005; Cieslewicz 2016) and sustainability reporting (Thoradeniya et…”