A Psychological Approach to Effective Regulation of Tax Compliance Event as iCalendar

(All seminars, Commercial Law)

04 July 2017

12 - 1pm

Venue: The University of Auckland Business School, Room 223, Level 2, Owen G Glenn Building, 12 Grafton Rd, Auckland

Host: Huigenia Ostik

Contact info: +64 9 923 7656

Contact email: h.ostik@auckland.ac.nz

Summary

Implementing regulatory strategies to secure voluntary compliance by taxpayers is a long-standing challenge for any tax administration. The precondition for effective regulation is to understand the underlying motives of taxpayer behaviour. Analysis from a psychological perspective shows that an individual's tax morale, which plays a crucial role in motivating tax compliance, is shaped by several interrelated factors. These factors include the perceptions of justice and fairness within the tax system, the perception of tax authorities’ legitimacy, and the internalisation of social norms.

Such understanding suggests the importance of materialising interventions to uphold positive perceptions by taxpayers and enhance the relationship between tax authorities and taxpayers. Carrying out regulatory techniques in ways that are responsive to taxpayers’ values and personal situations can bring about optimal psychological effects on their tax morale.

However, the extent to which responsive regulation can be practiced is limited by feasibility issues. Considerations beyond responsive regulation is necessary for further improvements in tax administration.

About Christina Zhu

Christina Zhu is a student and member of staff at the University of Auckland Business School. She has received her bachelors degrees in Arts and Commerce, and she is currently pursuing her Master of Commerce studies, specialising in Commercial Law. Christina is acting as a Graduate Teaching Assistant for the Taxation course under the Graduate School of Management Taught Masters Programme. She is also involved as a Research Assistant in the Commercial Law Department.

Christina has developed a strong passion for taxation through her experiences at university, and she hopes to further this passion in her future career.

RSVP

Please RSVP to Huigenia Ostik by Monday 26 June 2017. A light lunch to be provided so please RSVP for catering purposes.