The Theory of Planned Behavior in Connection with Tax Law

The theory of Planned Behavior generally represents a significant and predictive tool that is not
questioned. The results of a large amount of studies confirm the ability of TPB to predict positive
as well as negative attitudes towards certain behaviour in the future. Up till 1996 there were 56
published studies that showed the predictive significance of an intention to behave in a certain
way. Also later comprehensive studies and meta-analysis proved the predictive importance of
various intentions. There are also researchers in the Czech Republic using the TPB as their
research tool in various areas of application.

Behavioral beliefs normally result in a favorable or unfavorable attitude toward a specific

behavior, normative beliefs result in perceived social pressure or subjective norms, and control
beliefs trigger perceived behavioral control. Usually, the greater the favorable behavior,
subjective norm, and perceived control, the stronger the person’s intention to perform the
behavior in question.

Based on the findings we have decided to look closer at one of the applied areas which seemed
more interesting to us from the attitude towards a certain behaviour point of view and that was
the area of tax compliance.