Autori
Berti, Chiara
Kirchler, Erich
Kastlunger, Barbara

Titolo
La china scivolosa del comportamento fiscale: un contributo alla costruzione di uno strumento per la ricerca sulla compliance
Periodico
Giornale italiano di psicologia
Anno: 2013 - Fascicolo: 2 - Pagina iniziale: 377 - Pagina finale: 408

Tax evasion is a serious problem in many countries and has received increasingattention by academics of different disciplines. Over the last decades in social andeconomic sciences, several experimental and survey studies were conducted but nostandardized questionnaire prevailed. In 2010 the TAX-I (Kirchler e Wahl, 2010), astandardized inventory in German language (and translated in English), was published.The TAX-I assesses tax evasion, tax avoidance, voluntary and enforced tax compliance.This paper presents the translation and validation of the TAX-I in Italian language forfurther usage on Italian samples. Following the theoretical assumptions of the slipperyslope framework (Kirchler, 2007; Kirchler, Hoelzl e Wahl, 2008), three additional scaleswere added to the original scales of the TAX-I: trust in authorities, efficacy/legitimatepower and coercive power. After a pretest of the translated version on a sample ofN = 45 self-employed Italian taxpayers from Alto Adige in Summer and Autumn 2009,the resulting seven scales with five items each were tested on a sample of N = 344 (resultingin a final sample of N = 389) self-employed taxpayers and entrepreneurs fromdifferent Italian regions in 2010. The results of the validation with factor analysis andreliability-analysis were satisfactory. The Italian items are provided in the present paperto stimulate further research on the psychology of tax compliance in Italy.



SICI: 0390-5349(2013)2<377:LCSDCF>2.0.ZU;2-M
Testo completo: http://www.mulino.it/download/article/10.1421/74562
Testo completo alternativo: http://www.mulino.it/doi/10.1421/74562

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