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Influence of commitment and social norms in the intention of tax compliance

Abstract:

The relationship between the commitment and social norms in the tax compliance intention has been determined. The research has a quantitative approach, with a non-experimental design and a correlational scope. The independent variables are the commitment and social norm and the dependent variable is the tax compliance intention. The sample was built based in a random sample of the micro-business that resides in the city of Guayaquil, Ecuador. It was determined that the relationship between the commitment and the intention of tax compliance is positive and significant, while the relationship between social norm and tax compliance tax compliance intention is positive but no-significant. It was shown that the economic sector moderates the relationship between commitment and the intention of tax compliance, existing a stronger relationship between these variables in the services sector. Based on the results of this study, it is concluded that the commitment influences the intention of the tax compliance of the micro-business, not finding enough evidence that the social norm has any influence on the dependent variable.