The Impact of Social Norms on Individual Tax Compliance: A Moderated Mediation Analysis Based on Perceived Tax Fairness

Abstract

This paper investigates individual tax compliance behavior by constructing a moderated mediation model that incorporates social norms, tax awareness, and perceived tax fairness. Data were collected through a questionnaire survey, and the PROCESS macro was employed to test the path relationships and moderated mediation effects. The results indicate that social norms exert a positive influence on tax compliance behavior. Tax awareness mediates the relationship between social norms and tax compliance, while perceived tax fairness plays a moderated mediating role in the pathway from tax awareness to tax compliance behavior.