Social norms and tax compliance intention during COVID-19: the case of JobKeeper
Published Date: 2 Jun 2025
This study investigates the impact of social norms (descriptive, injunctive, subjective and personal norms) on small business owners’ tax compliance intentions during the Australian federal government’s $88.8 billion JobKeeper support scheme, implemented during COVID-19 to provide financial relief for affected businesses. Using survey data from 252 small business owners and structural equation modelling, we find that small business owners’ own standards of tax compliance behaviour are determined mainly by what their peers (other business owners) actually do in a given situation (descriptive norms) and indirectly by what their coworkers, family and friends expect them to do (subjective norms), but not by general expectations of acceptable behaviour within society (injunctive norms).
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Details
- Published By: Bobae Choi, Sue Wright, Doowon Lee, Christina Boedker
- Published On:2 Jun 2025
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