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2018 | OriginalPaper | Chapter

4. Soziale Normen: Einstellungen und Verhalten anderer Steuerzahler

Author : Maximilian Zieser

Published in: Die Psychologie des Steuerzahlens

Publisher: Springer Berlin Heidelberg

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Zusammenfassung

Die wahrgenommenen Normen anderer Steuerzahler stellen einen wichtigen Anhaltspunkt für die persönliche Steuermoral dar. Ob Steuerhinterziehung im sozialen Umfeld als häufig oder selten wahrgenommen wird, kann auch die eigene Steuerehrlichkeit beeinflussen. Neben dem Verhalten der anderen spielen auch die Einstellungen der Gruppe eine entscheidende Rolle. Wenn der Eindruck besteht, dass relevante Bezugsgruppen oder nahestehende Personen Steuerhinterziehung als Bagatelle betrachten oder stark verurteilen, werden die eigenen Einstellungen entsprechend angepasst. Die Wahrnehmung der Normen und die Kommunikation darüber sind dabei von größerer Bedeutung als die tatsächlichen Begebenheiten. Die Normen können daher von der medialen Berichterstattung – etwa über prominente Fälle von Steuerhinterziehung – beeinflusst, aber auch gezielt durch Informationskampagnen verbessert werden.

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Metadata
Title
Soziale Normen: Einstellungen und Verhalten anderer Steuerzahler
Author
Maximilian Zieser
Copyright Year
2018
Publisher
Springer Berlin Heidelberg
Book
Die Psychologie des Steuerzahlens

Print ISBN: 978-3-662-53845-6

Electronic ISBN: 978-3-662-53846-3

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-662-53846-3_4