1 CHAPTER 1: INTRODUCTION 1.0 Chapter ... - DSpace@UM

differences. Therefore the findings are inconsistent. An interesting study by Gërxhani(2007) used institutional theory to explain gender differences. However, the study did notfind statistically significant support that men evade taxes more than women. The questionwas whether woman are the fairer sex who are more tax compliant than their malecounterparts. And is man less complaint and has lower tax morale than woman. As acourse of the effect of gender influencing the perception of tax fairness the need tocontrol the demographic variable was necessary to get the true findings of tax fairness asa stand alone. Gender of respondents contribute to predict the types of tax compliancee.g. in income reporting and deduction. This is found to be consistent with previousfindings of Mason & Calvin (1978), Porcano (1988), Vogel (1974) and Kinsey &Grasmick (1993). Research by Fallan (1999) which was designed to test how gender canimpact tax fairness by conducting pre and post test for the subjects showed there were nosignificant difference in attitude towards the fairness of the tax system between male andfemale tax students be it law students or marketing students. The result was that genderdo not take claim to show significance on changes in attitudes of tax fairness. However,in this study first, gender will be treated as a general variable and then only tested as adummy variable i.e. differentiating it from the male to know its impact on taxpayers’perceptions of tax fairness and then their tax reporting attitudes.EducationEducation has always been an independent variable to examine the impact of generaleducation like many other constructs that ultimately effect tax compliance behaviour.Basically it is viewed as tax knowledge and there has been increased in ethical reasoning43