THE DIRECT AND MODERATING EFFECT OF SOCIODEMOGRAPHIC VARIABLES ON TAX COMPLIANCE BEHAVIOUR

Abstract

The purpose of this study is to empirically examine whether taxpayers’ age, gender, income, and education level impact their (non)compliance. It expands the analysis through the investigation of the moderating role of selected sociodemographic variables. This research was operated in Croatia and in total it comprised 862 fully completed questionnaires. Based on this sample of individual taxpayers (income tax), to interpret the obtained results, OLS regression analysis was employed. The moderation model has been used to explore the influence of sociodemographic variables on tax compliance. The study discloses several results. First, it demonstrates that taxpayers’ age, gender, and education level are significantly associated with their compliance behaviour. In addition to this, the results confirm moderating role of gender, education level, and income level on chosen tax compliance determinants. The findings of this research contribute to policy implications in understanding the groups that require additional attention to create adequate and efficient fiscal strategies.