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Modelling taxpayers’ behaviour based on prediction of trust using sentiment analysis

URI
https://arbor.bfh.ch/handle/arbor/35629
Version
Published
Date Issued
2023
Author(s)
Coita, Ioana  
Belbe, Stefana (Ștefana)
Mare, Codruta (Codruța)
Osterrieder, Jörg Robert  
Hopp, Christian  
Type
Article
Language
English
Subjects

Taxpayers’ behaviour ...

Abstract
Fiscal systems depend on taxpayer's behaviour in terms of their willingness to comply or engage in fraud, deeply rooted in trustworthiness. To gain insights into taxpayers' perceptions and their influence on trust within taxation system, we use survey data to analyse word frequencies, sentiments, attitudes. Our approach utilizes natural language processing in conjunction with machine learning techniques. We highlight a notable correlation: taxpayers who lack trust in fiscal system tend to employ a higher frequency of negative words and exhibit limited word diversity in their expressions. The presence of negative sentiments may potentially foster fraudulent behaviours in the future.
Subjects
HG Finance
HJ Public Finance
DOI
10.24451/arbor.21854
https://doi.org/10.24451/arbor.21854
Publisher DOI
10.1016/j.frl.2023.104549
Journal or Serie
Finance Research Letters
ISSN
15446123
Publisher URL
https://www.sciencedirect.com/science/article/pii/S1544612323009212
Organization
Institut Applied Data Science & Finance  
Finance, Accounting and Tax  
Wirtschaft  
Volume
58
Publisher
Elsevier
Submitter
OsterriederJ
Citation apa
Coita, I., Belbe, S. (Ștefana), Mare, C. (Codruța), Osterrieder, J. R., & Hopp, C. (2023). Modelling taxpayers’ behaviour based on prediction of trust using sentiment analysis. In Finance Research Letters (Vol. 58). Elsevier. https://doi.org/10.24451/arbor.21854
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