Social norm is the standard acts in compliance by desired social and public acceptance of the vast majority of people in society. When taxpayers determine social groups acting on their tax compliance behaviour, social standards will impact on the ethics of tax the taxpayer through the influence of civil society and the support of civil society. Everyone can see that individual self-interest may motivate behavior when people feel they are an individual independent of the other individual, while responsible citizens can promote behavior when people feel they are members of a group, a social community.
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