Holler Marianne, Hoelzl Erik, Kirchler Erich, Leder Susanne, Mannetti Lucia
Department of Economic Psychology, Educational Psychology and Evaluation, Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, A-1010 Wien, Austria.
J Econ Psychol. 2008 Aug;29(4):597-611. doi: 10.1016/j.joep.2008.01.001.
Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus.
提高纳税遵从度的宣传活动可以有不同的框架形式。它们既可以强调纳税遵从度高时的潜在收益，也可以强调遵从度低时的潜在损失。根据监管焦点理论，当这种框架形式与受众的促进或预防焦点相一致时，应该最为有效。两项研究证实了受众的监管焦点与宣传活动框架之间的假设交互作用，在监管匹配的情况下纳税遵从度最高。为了有效地应对纳税人，税务机关的宣传活动应该考虑信息的正面和负面框架，以及受众监管焦点的调节作用。
