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Persönliche Charakteristika und Steuermoral

  • Stephan Mühlbacher
Chapter
Part of the Die Wirtschaftspsychologie book series (DWP)

Zusammenfassung

Das Verhalten der Steuerzahler wird außer durch situative Faktoren auch durch bestimmte persönliche Charakteristika der Steuerzahler beeinflusst. Die Form der Berufstätigkeit bestimmt beispielsweise, welche Möglichkeiten überhaupt bestehen, die Steuerlast zu minimieren. Besonders bei Selbstständigen verursacht die Versteuerung des Einkommens enormen Aufwand und bedarf einer sorgfältigen Buchführung der Einnahmen und Ausgaben. Welche Rolle das Geschlecht für die Steuermoral spielt, ist noch nicht hinreichend geklärt; Frauen dürften aber etwas ehrlicher sein als Männer. Alter, Bildung und vor allem spezifisches Wissen über Steuern wirken sich positiv auf die Steuermoral aus, die Effekte des Einkommens sind weniger eindeutig.

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Copyright information

© Springer-Verlag GmbH Deutschland 2018

Authors and Affiliations

  1. 1.Fakultät für PsychologieUniversität WienWienÖsterreich

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