How Can Governments Tackle Consumption Tax Evasion? Shedding Light on the Antecedents of Consumer Attitudes and intentions

Governments around the globe have been trying to find ways to curtail consumption tax evasion, which can be initiated by either a supplier or a consumer. Yet researchers have only recently revealed an interest in this phenomenon from the consumer's point of view. To provide public-sector marketers with tools to address this pressing issue, we propose a conceptual model that links moral obligation, materialism, and perceived importance of an ethical issue with attitudes and intentions of consumers to evade consumption tax. The hypotheses are tested on a sample of Slovenian consumers with structural equation modelling. The analysis confirms the influence of perceived importance of an ethical issue on attitudes, while moral obligation and attitudes are significant predictors of intentions. Based on these findings, various implications for marketers in the public sector are discussed.