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Sales and Use Tax Compliance in E-Commerce: A Multidimensional Approach

Author(s): Xin Liu

Citation: Xin Liu, (2012) "Sales and Use Tax Compliance in E-Commerce: A Multidimensional Approach," Vol. 12, Iss. 3, pp. 11 - 23

Article Type: Research paper

Publisher: North American Business Press


This study investigates whether individuals exhibit different ethical attitudes toward non-compliance with respect to sales tax versus use tax in an e-commerce context. Based on a sample of 128 business students, the results indicated that the participants perceived sales tax non-compliance as more unethical than use tax non-compliance. Thus, they were more willing to comply with sales tax rather than use tax. This study further found that individuals’ compliance intentions were associated with their ethical judgments in regard to the dimensions of the Multidimensional Ethics Scale (MES). Implications for policy makers and ethical education are discussed.