Using Mixed Methods to Understand Tax Compliance Behaviour




Mixed methods, Tax compliance behaviour, Content analysis, Experiment


Mixed methods research is not commonly adopted by researchers studying tax compliance behaviour despite the benefits that it can bring to research in this area. This is a method that is generally associated with social sciences however, this emergent methodology is being increasingly applied in disciplines that are traditionally associated with quantitative research, including in tax compliance research. Despite the growing trend in applying mixed methods to tax compliance research, there are no known studies that have summarised this methodological approach for researchers and provide guidance on how mixing research methods can allow for an in-depth view of tax compliance behaviour. The purpose of this article is first, to briefly explain mixed methods research for novice and established researchers unfamiliar with this methodological approach; second, provide an overview of the use of mixed methods in tax compliance research; third, provide an example of using mixed methods  in order to illustrate a practical application of mixed methods; fourth, to discuss the value gained  in applying mixed methods to examine and understand the effect of reciprocity nudges on tax compliance behaviour as well how challenges in applying mixed methods research can be faced. This article contributes to the business and management methodological literature by summarising the implementation of this approach and how studies aimed at understanding tax compliance behaviour could be enriched by embracing a mixed methods approach.



13 Sep 2023