Many individuals embark on their careers as tax novices and become acculturated into their occupational sector's taxpaying culture (i.e. its norms and values) over time. This paper uses a social identity framework to investigate whether perceptions of occupational taxpaying culture and related...

In recent years, a social identity approach has been used to help understand why people do or do not pay tax [see Taylor, 2003; Wenzel, M., 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity. Journal of Applied Psychology 87, 629-645; Wenzel,...