Tax

A tax is a compulsory financial charge or

some other type of levy imposed upon a
taxpayer by a governmental organization
in order to fund various public
expenditures.
Attitudes towards behavior

 Attitude toward a behavior is the degree

to which performance of the behavior is
positively or negatively valued.
Subjective Norms

 The expectations from others that

influence a user to perform a particular
behavior.

 Effect that other people’s opinion –family

or friends, among others– has on the
consumer’s behavior.
Perceived behavioral control

 Perceivedbehavioral control refers to

people's perceptions of their ability to
perform a given behavior.
Moral obligation

A moral obligation is simply what you

have to do in order to maintain your
morality.

 Forexample, if you saw a person having

an accident nearby, in order to be
considered a “ morally good” person,
you would have to undertake your moral
obligation, which is to help the victim.
Conceptual framework
Attitudes
toward
the behavior

Subjective Tax
norms
compliance
Perceived
behavioral
behavior
control

Moral
obligation