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JOURNAL OF APPLIED BUSINESS AND ECONOMICS

The Psychological Costs of Tax Compliance:

Some Evidence from Portugal

Author(s): Cidália Lopes, António Martins

Citation: Cidália Lopes, António Martins, (2013) "The Psychological Costs of Tax Compliance:

Some Evidence from Portugal," Journal of Applied Business and Economics, Vol. 14, Iss. 2, pp. 53-61

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this paper is to identify and present some qualitative evidence of compliance related

psychological costs in the Portuguese tax system. We address the psychological costs incurred by

taxpayers in the process of complying with their tax obligations. We intend to evaluate, through the

creation of a qualitative indicator of tax related anxiety, psychological costs of individual taxpayers, as

well as to identify the profiles of taxpayers most likely to incur in these costs. This aspect of the study is of

particular significance in the international tax compliance literature, since the issue of psychological

costs has been a largely neglected area of tax research.