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Identifying and Explaining the Effects of Self-Interest Values on Taxpayers’ Tax Behavior: The Roles of Self-Confidence and Materialism
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Morteza Ghaffari1   , Hamid Ahmadzadeh *2 , Samaneh Refahi Bakhsh1 , Bahman Bani Mahd1 |
1- Department of Accounting, Ka.C., Islamic Azad University, Karaj, Iran.
2- Department of Accounting, Ka.C., Islamic Azad University, Karaj, Iran. , h.ahmadzadeh2@iau.ac.ir |
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Abstract: (10 Views) |
This study aims to identify and explain the effects of self-interest values on taxpayers’ tax behavior, considering the roles of self-confidence and materialism. In recent years, taxpayers’ tax behavior has no longer been explained solely by economic and legal factors; psychological and value-based variables also play a significant role in shaping individuals’ tax attitudes and practices. Self-interest values, which emphasize personal gain, individual achievement, and the prioritization of personal interests over collective interests, may affect taxpayers’ willingness to comply with or avoid tax obligations. In this context, materialism, defined as a tendency toward material possessions and wealth accumulation, and self-confidence, defined as an individual’s assessment of their own abilities and capabilities, may play mediating or moderating roles in this relationship.
The study adopts a quantitative, descriptive-correlational research design. Data are collected through standard and researcher-developed questionnaires and analyzed using statistical techniques such as correlation analysis and structural equation modeling. The hypothetical findings indicate that self-interest values have a positive and significant effect on the tendency toward non-compliant tax behaviors. Furthermore, materialism strengthens this relationship, while self-confidence, depending on the individual’s orientation, may play a dual role in either intensifying or weakening this effect. Overall, the results suggest that improving taxpayers’ tax behavior requires attention to psychological, value-based, and cultural dimensions alongside regulatory and legal policies.
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Article number: 7 |
| Keywords: Self-Interest Values, Tax Behavior, Materialism, Self-Confidence, Structural Equation Modeling |
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Full-Text [PDF 482 kb]
(2 Downloads)
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Article type: Research |
Subject:
General
Received: 2026/06/10 | Accepted: 2026/09/5
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