個人特質、個人價值觀、與自雇者的逃稅傾向：社會環境之調節效果

Taxes play a significant role in supporting countries’ economic and social activities. Nevertheless, tax evasion continues to be a concern of the government. Hence, countries need to increase individual motivation to voluntarily pay their taxes, particularly among the self- employed, because they contribute to countries’ economic and social affluence. This study investigated the influence of individual personality and values on the tax morale of the self- employed. Moreover, the moderating effects of social context on the influence of personality and values on tax morale were explored. A multilevel moderation framework was designed to examine a social-psychological model of tax morale. Data from 4,307 self-employed from 23 countries were analyzed using hierarchical linear modeling (HLM). Results indicate that the personality dimensions of agreeableness and conscientiousness as well as the value of altruism positively influenced tax morale. Additionally, social context, including governance quality, education level, and social welfare, moderate the influence of individual personality and values on tax morale. This study contributes to the literature by integrating individual and situational characteristics to understand tax morale better. Alongside this contribution, this paper offers practical implications for the government in devising policies and programs that will promote tax compliance among the self-employed.