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Using Methodological Triangulation to Study the Individual Compliance Behaviour Towards Income Reporting

Author

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  • Gabriela ȘTEFURA

    (Faculty of Econimics and Business Administration, Alexandru Ioan Cuza University of Iași, Romania)

Abstract

The research in tax compliance has approached various methods of data collection, but almost never methodological triangulation has been used. Triangulation helps the researcher in obtaining more reliable results, if they prove to be similar after each method used and also it increases the validity of the entire study. The purpose of the paper is to highlight the importance of triangulation and especially methodological triangulation, by presenting the use of it in researching the compliance behaviour of three categories of individual Romanian taxpayers (doctors, lawyers/notaries and self-employed accountants) towards income reporting. Two studies have been conducted: a survey on actual taxpayers and a quasi-experiment on potential taxpayers. The studies had similar results, so the usefulness of triangulation is once again confirmed. The results may be useful to both theorists and practitioners.

Suggested Citation

  • Gabriela ȘTEFURA, 2014. "Using Methodological Triangulation to Study the Individual Compliance Behaviour Towards Income Reporting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 582-587, April.
    • Handle: RePEc:cmj:seapas:y:2014:i:3:p:582-587
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    More about this item

    Keywords

    Triangulation; Compliance; Behaviour; Individual taxpayers;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other

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