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Individual Personality, Values, and Tax Morale Among the Self‐Employed: The Moderating Role of Institutional Context

Kristine Velasquez Tuliao

Business Ethics, the Environment and Responsibility2026https://doi.org/10.1111/beer.70063article
AJG 2
Weight
0.50

What the paper says

This study examines the tax morale of the self‐employed using a multilevel model grounded in the socio‐psychological framework. It aims to demonstrate that individual personality and values influence tax morale among the self‐employed. Additionally, the moderating role of institutional context on the influence of personality and values on tax morale was explored. Findings from hierarchical linear modeling (HLM) indicate that conscientiousness and altruism are positively associated with tax morale, whereas egoism is negatively related to tax morale. Furthermore, the institutional context, including governance quality and education level, moderates the impact of individual personality and values on tax morale. These findings provide a broader understanding of tax morale by integrating personal and contextual characteristics. Alongside this theoretical contribution, this paper offers valuable insights for tax authorities in devising policies and programs to foster tax compliance among the self‐employed.

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https://doi.org/https://doi.org/10.1111/beer.70063

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@article{kristine2026,
  title        = {{Individual Personality, Values, and Tax Morale Among the Self‐Employed: The Moderating Role of Institutional Context}},
  author       = {Kristine Velasquez Tuliao},
  journal      = {Business Ethics, the Environment and Responsibility},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/beer.70063},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.