Self-Control and Tax Evasion.

• In Event: Theory on Tax Compliance

Abstract

The purpose of this study was to determine whether self-control theory, an influential criminological theory, is useful in explaining tax evasion. Self-control is the extent to which individuals are able to resist immediate temptation and once acquired creates an enduring preference for socially acceptable behavior. Those with low self-control are more likely to pursue criminal and analogous acts. The essence of the theory is that crime results from a lack of self-control intersecting with an opportunity for quick and easy gratification. 1,550 subjects were surveyed about attitudes and behaviors. Behaviors that were considered indicative of low control, such as having taken company assets possessed more explanatory power than attitudinal questions, except for a direct question about whether tax evasion was morally wrong in any amount. The results have practical and theoretical significance concerning the relationship between tax evasion and other criminal and analogous acts.
Key Words: Self-control, tax evasion, criminal versatility

Authors

• Michele Ganon, Western Connecticut State Univesity

• Jim Donegan, Western Connecticut State Univesity