This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention (TEI) and its determinants. TEI is measured as a composite variable (for mediation in the PROCESS macro) and then as a latent variable (for mediation in Analysis of Moment Structure Software—AMOS). Further, the stringent assumptions of mediation analysis by Baron and Kenny (Strategic, and Statistical Considerations 51:1173–1182, 1986) are challenged via assertions by Hayes (Introduction to Mediation, Moderation and Conditional Process Analysis: A Regression-Based Approach, The Guilford Press, 2018). The proxies for TEI are the respondents’ ethical attitudes toward taxation. Determinants of tax evasion intention are grouped into perceived behavioral control, attitude and subjective norms as per theory of planned behavior (TPB) and extant literature. The detailed variables adopted from the literature include tax awareness, tax information, tax complexity, perceived power of authority, tax morals, tax fairness, and trust in government. A total of 151 responses were collected. Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS. A plethora of studies focus on determinants of tax evasion, tax compliance and their intentions. However, none combine analysis via the two tools highlighted. Further, few challenge the old way of conducting mediation analysis. The data provide statistical support for egoism’s mediation in the effect of four determinants on tax evasion intention. It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis. Insight into determinants of TEI and egoism have been provided. However, this study uses cross-sectional data. Future studies must use longitudinal data or experimental manipulation to infer more specific effects.

本研究评估了纳税人利己主义在逃税意图 (TEI) 与其决定因素之间的关系中的中介作用。TEI 测量为复合变量（用于 PROCESS 宏中的中介），然后作为潜在变量（用于矩结构分析软件 - AMOS 中的中介）。此外，Baron 和 Kenny（战略和统计考虑 51：1173-1182，1986 年）对中介分析的严格假设受到 Hayes 的断言（中介、适度和条件过程分析介绍：基于回归的方法，The吉尔福德出版社，2018 年）。TEI 的代表是受访者对税收的道德态度。根据计划行为理论 (TPB) 和现有文献，逃税意图的决定因素分为感知行为控制、态度和主观规范。从文献中采用的详细变量包括税收意识、税收信息、税收复杂性、感知权力、税收道德、税收公平和对政府的信任。共收集到 151 份回复。中介分析是通过 PROCESS 宏中的引导和 AMOS 完成的。大量研究侧重于逃税、税收合规及其意图的决定因素。然而，没有一个通过突出显示的两个工具结合分析。此外，很少有人挑战进行中介分析的旧方法。该数据为利己主义在四个决定因素对逃税意图的影响中的中介作用提供了统计支持。它进一步证实，鉴于现代引导分析，许多旧的调解先决条件是不必要的。已经提供了对 TEI 和利己主义决定因素的洞察。然而，这项研究使用了横截面数据。未来的研究必须使用纵向数据或实验操作来推断更具体的效果。