Zusammenfassung
Die wahrgenommenen Normen anderer Steuerzahler stellen einen wichtigen Anhaltspunkt für die persönliche Steuermoral dar. Ob Steuerhinterziehung im sozialen Umfeld als häufig oder selten wahrgenommen wird, kann auch die eigene Steuerehrlichkeit beeinflussen. Neben dem Verhalten der anderen spielen auch die Einstellungen der Gruppe eine entscheidende Rolle. Wenn der Eindruck besteht, dass relevante Bezugsgruppen oder nahestehende Personen Steuerhinterziehung als Bagatelle betrachten oder stark verurteilen, werden die eigenen Einstellungen entsprechend angepasst. Die Wahrnehmung der Normen und die Kommunikation darüber sind dabei von größerer Bedeutung als die tatsächlichen Begebenheiten. Die Normen können daher von der medialen Berichterstattung – etwa über prominente Fälle von Steuerhinterziehung – beeinflusst, aber auch gezielt durch Informationskampagnen verbessert werden.
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Zieser, M. (2018). Soziale Normen: Einstellungen und Verhalten anderer Steuerzahler. In: Die Psychologie des Steuerzahlens. Die Wirtschaftspsychologie. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-53846-3_4
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