DBA Dissertation Proposal: Brian Huels

ABSTRACT

The topic and “problem of tax compliance is as old as taxes themselves” (Andreoni, Erard, & Feinstein, 1998, p. 816). This statement helps explain why tax compliance issues remain such popular topics in the stream of academic and practitioner research. Much of this past research on tax compliance can be grouped into three main categories that relate to deterrence, economic reasons, and social or psychological theories (Cuccia, 1994). In a review of extant literature, research gaps remain to which this dissertation will contribute. Specifically, notable gaps in the tax accounting literature include the relationship between tax compliance and personality traits as well as a deeper understanding as to how national culture may moderate the relationship between tax compliance intentions and other known influential variables across nations. This dissertation attempts to help close these gaps by focusing on two distinct areas that remain under-researched in the field of tax compliance. Various statistical techniques will be used including multilevel analysis (Hierarchical Linear Modeling) as well as multivariate linear regression. In addition, both primary (i.e., survey) and secondary data will be employed to support findings that personality and national culture are important contributors to the realm of tax compliance research.

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