The role and dimensions of taxpayer commitment in tax compliance behaviour

Commitment is assumed to be a type of motivation that influences taxpayer behaviour. Generally, commitment is defined as an obliging force that gives direction to behaviour. This is experienced as a mind-set which in turn characterise different dimensions of commitment. These dimensions, namely affective, normative and continuance commitment, have not previously been investigated in a tax compliance behaviour context. The present paper aims to conceptualise these dimensions and proposes a model of commitment that will help us to understand taxpayers' compliance. Empirical findings confirm the prevalence of the affective and continuance dimensions in the population surveyed, while the normative dimension could not be distinguished. The results endorse the validity of the role of commitment in tax compliance behaviour and warrant further investigation into the presence of the three dimensions of taxpayer commitment.