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How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book
Information Systems and E-Business Management ( IF 2.775 ) Pub Date : 2022-04-18 , DOI: 10.1007/s10257-022-00554-7
David Dann , Raphael Müller , Ann-Catherin Werner , Timm Teubner , Alexander Mädche , Christoph Spengel

The platform economy has generated various new and highly successful business models. However, certain models facilitate tax evasion for service providers on their income earned on these platforms. While tax evasion contradicts the pro-social claim of many sharing platforms, it is unclear whether a provider’s tax honesty constitutes a value for consumers at all. This study investigates the role of tax compliance for platform users by employing an online experiment (\(n=286\)). The results indicate that consumers perceive providers’ tax compliance and consider it as a trust-enhancing signal. In further analysis, we find that consumers’ moral norms moderate both the signal’s trust-building effect as well as the relation between trust and transaction intention. In light of recent policy debates around taxing the platform economy, this study provides valuable practical insights for tax legislators.



中文翻译:

税务合规标签如何影响共享平台消费者?信任、道德和预订意向相互作用的实证研究

平台经济催生了各种新的、非常成功的商业模式。但是,某些模型有助于服务提供商利用其在这些平台上赚取的收入逃税。虽然逃税与许多共享平台的亲社会主张相矛盾,但尚不清楚提供商的税收诚实是否对消费者构成了价值。本研究通过在线实验 ( \(n=286\))。结果表明,消费者认为供应商的税收合规性并将其视为增强信任的信号。在进一步的分析中,我们发现消费者的道德规范既调节了信号的信任建立效应,也调节了信任与交易意愿之间的关系。鉴于最近围绕平台经济征税的政策辩论,本研究为税务立法者提供了宝贵的实践见解。

更新日期:2022-04-19
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