Mittwoch, 06. April 2016, 09:30 - 10:30 iCal

Gastvortrag von Diana Onu (Uni Exeter)

Vortragsreihe "Arbeits-, Organisations- und Wirtschaftspsychologie": Tax Talk: Two analyses of Internet discussions among business owners

Besprechungsraum der AOW-Psychologie (NIG, 6. Stock)
Universitätsstraße 7, 1010 Wien

Vortrag


Studying tax behaviour as a psychologist is not an easy task. Researchers often have to rely on what study participants tell them during experiments, surveys, or interviews. Given that tax compliance has moral as well as legal implications, such self-report data can often be biased by participants motivated to portray themselves in a positive light. In two recent studies, we used different data on tax behaviour - we collected and analysed naturally-occurring discussions among taxpayers on Internet forums. These sources are advantageous as they represent data collected without researcher interference and where people talk about tax to their peers.

I will present two studies based of this dataset. Study 1 employs thematic analysis to extract the most important discussion topics. We present a model of taxpayers' concerns as they are reflected in discussions with their peers. We also discuss some surprising findings that may questions the focus of current research on tax behaviour. Study 2 employs discourse analysis to explore the way that taxpayers influence each other to be compliant. This study highlights various techniques by which taxpaying social norms are spread and enforced informally in taxpayers' social networks, from gentle persuasion to warnings and threats.

Overall, my presentation will discuss the role of several factors that may influence taxpaying behaviour, such as social norms, knowledge, penalties, and others. I will also discuss methodological issues of researching Internet discussions, such as data collection strategies, data analysis methods, and ethical implications.

Zur Webseite der Veranstaltung


Veranstalter

Prof. Dr. Erich Kirchler


Kontakt

Elisabeth Dorfinger
Fakultät für Psychologie
AOW-Psychologie
47331
elisabeth.dorfinger@univie.ac.at