The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics

Jana Bellová; Taťána Špírková

The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics

Publication date: 31.03.2021

Financial Law Review, 2021, Issue 21 (1)/ 2021, pp. 1 - 15

https://doi.org/10.4467/22996834FLR.21.001.13284

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The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics

Abstract

The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields.
By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics.
One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.

JEL Classification: K34

Keywords

theory of planned behavior, tax compliance.

References

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Information

Information: Financial Law Review, 2021, Issue 21 (1)/ 2021, pp. 1 - 15

DOI: https://doi.org/10.4467/22996834FLR.21.001.13284

Article type: Original article

Authors

Jana Bellová

https://orcid.org/0000-0002-5006-6273

Palacky University Olomouc, department of Political and Social Sciences, 17. listopadu 8, 771 11 Olomouc, Czech Republic

Taťána Špírková

https://orcid.org/0000-0002-9728-8308

Palacky University Olomouc, department of Administrative and Financial Law, 17. listopadu 8, 771 11 Olomouc, Czech Republic

Published at: 31.03.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Jana Bellová (Author) - 50%

Taťána Špírková (Author) - 50%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 724

Number of downloads: 3558

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