{"id":"https://openalex.org/W7203645928","doi":"https://doi.org/10.1080/23311886.2026.2717906","title":"The five-factor model of personality and tax compliance intention: an analysis of social media-based online traders in Tanzania","display_name":"The five-factor model of personality and tax compliance intention: an analysis of social media-based online traders in Tanzania","publication_year":2026,"publication_date":"2026-08-16","ids":{"openalex":"https://openalex.org/W7203645928","doi":"https://doi.org/10.1080/23311886.2026.2717906"},"language":"en","primary_location":{"id":"doi:10.1080/23311886.2026.2717906","doi":"https://doi.org/10.1080/23311886.2026.2717906","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2026.2717906","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2026.2717906?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2026.2717906?needAccess=true","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057956748","display_name":"Fadhili B. Mahenge","orcid":"https://orcid.org/0009-0002-0006-4832","observed_orcids":["https://orcid.org/0009-0002-0006-4832"]},"institutions":[{"id":"https://openalex.org/I3131787984","display_name":"Moshi Co-operative University","ror":"https://ror.org/03kndyq24","country_code":"TZ","type":"education","lineage":["https://openalex.org/I3131787984"]}],"countries":["TZ"],"is_corresponding":true,"raw_author_name":"Fadhili B. Mahenge","raw_affiliation_strings":["Department of Accounting and Finance, Moshi Cooperative University"],"raw_orcid":"https://orcid.org/0009-0002-0006-4832","affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Moshi Cooperative University","institution_ids":["https://openalex.org/I3131787984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067388412","display_name":"Nicodemus Simon Mwakilema","orcid":"https://orcid.org/0009-0007-2345-2826","observed_orcids":["https://orcid.org/0009-0007-2345-2826"]},"institutions":[{"id":"https://openalex.org/I3131787984","display_name":"Moshi Co-operative University","ror":"https://ror.org/03kndyq24","country_code":"TZ","type":"education","lineage":["https://openalex.org/I3131787984"]}],"countries":["TZ"],"is_corresponding":false,"raw_author_name":"Nicodemus S. Mwakilema","raw_affiliation_strings":["Department of Accounting and Finance, Moshi Cooperative University"],"raw_orcid":"https://orcid.org/0009-0007-2345-2826","affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Moshi Cooperative University","institution_ids":["https://openalex.org/I3131787984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060622829","display_name":"Emmanuel Elioth Lulandala","orcid":"https://orcid.org/0000-0001-7145-1763","observed_orcids":["https://orcid.org/0000-0001-7145-1763"]},"institutions":[{"id":"https://openalex.org/I3131787984","display_name":"Moshi Co-operative University","ror":"https://ror.org/03kndyq24","country_code":"TZ","type":"education","lineage":["https://openalex.org/I3131787984"]}],"countries":["TZ"],"is_corresponding":false,"raw_author_name":"Emmanuel E. Lulandala","raw_affiliation_strings":["Department of Accounting and Finance, Moshi Cooperative University"],"raw_orcid":"https://orcid.org/0000-0001-7145-1763","affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Moshi Cooperative University","institution_ids":["https://openalex.org/I3131787984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018693697","display_name":"Richard Ibrahim Msuya","orcid":"https://orcid.org/0000-0002-4398-7066","observed_orcids":["https://orcid.org/0000-0002-4398-7066"]},"institutions":[{"id":"https://openalex.org/I3131787984","display_name":"Moshi Co-operative University","ror":"https://ror.org/03kndyq24","country_code":"TZ","type":"education","lineage":["https://openalex.org/I3131787984"]}],"countries":["TZ"],"is_corresponding":false,"raw_author_name":"Richard Ibrahim Msuya","raw_affiliation_strings":["Department of Accounting and Finance, Moshi Cooperative University"],"raw_orcid":"https://orcid.org/0000-0002-4398-7066","affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Moshi Cooperative University","institution_ids":["https://openalex.org/I3131787984"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057956748"],"corresponding_institution_ids":["https://openalex.org/I3131787984"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":4.2643,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.88479597,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"12","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11040","display_name":"Personality Traits and Psychology","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/3203","display_name":"Clinical Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance-intention","display_name":"tax compliance intention","score":0.8360000252723694},{"id":"https://openalex.org/keywords/five-factor-model-of-personality","display_name":"five-factor model of personality","score":0.8989999890327454},{"id":"https://openalex.org/keywords/openness-to-experience","display_name":"openness to experience","score":0.8349999785423279},{"id":"https://openalex.org/keywords/agreeableness","display_name":"agreeableness","score":0.9350000023841858},{"id":"https://openalex.org/keywords/neuroticism","display_name":"neuroticism","score":0.9750000238418579},{"id":"https://openalex.org/keywords/digital-economy-taxation","display_name":"digital economy taxation","score":0.45500001311302185},{"id":"https://openalex.org/keywords/anonymity","display_name":"anonymity","score":0.5709999799728394},{"id":"https://openalex.org/keywords/algorithmic-governance","display_name":"algorithmic governance","score":0.9279999732971191},{"id":"https://openalex.org/keywords/tanzania-revenue-authority","display_name":"Tanzania Revenue Authority","score":0.800000011920929},{"id":"https://openalex.org/keywords/tanzania","display_name":"Tanzania","score":0.6489999890327454}],"concepts":[{"id":"https://openalex.org/C172141706","wikidata":"https://www.wikidata.org/wiki/Q1307067","display_name":"Conscientiousness","level":5,"score":0.7674999833106995},{"id":"https://openalex.org/C127816348","wikidata":"https://www.wikidata.org/wiki/Q127588","display_name":"Extraversion and introversion","level":4,"score":0.5787000060081482},{"id":"https://openalex.org/C170760736","wikidata":"https://www.wikidata.org/wiki/Q380358","display_name":"Agreeableness","level":5,"score":0.5737000107765198},{"id":"https://openalex.org/C187288502","wikidata":"https://www.wikidata.org/wiki/Q641118","display_name":"Personality","level":2,"score":0.5570999979972839},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5343000292778015},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.527899980545044},{"id":"https://openalex.org/C84976871","wikidata":"https://www.wikidata.org/wiki/Q2015673","display_name":"Openness to experience","level":2,"score":0.5156999826431274},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5008999705314636},{"id":"https://openalex.org/C94612546","wikidata":"https://www.wikidata.org/wiki/Q1540168","display_name":"Neuroticism","level":3,"score":0.4839000105857849},{"id":"https://openalex.org/C2777402642","wikidata":"https://www.wikidata.org/wiki/Q2557224","display_name":"Explanatory power","level":2,"score":0.475600004196167},{"id":"https://openalex.org/C9114305","wikidata":"https://www.wikidata.org/wiki/Q1428317","display_name":"Situational ethics","level":2,"score":0.4747999906539917},{"id":"https://openalex.org/C2865642","wikidata":"https://www.wikidata.org/wiki/Q378132","display_name":"Big Five personality traits","level":3,"score":0.4171999990940094},{"id":"https://openalex.org/C2779357621","wikidata":"https://www.wikidata.org/wiki/Q655495","display_name":"Tanzania","level":2,"score":0.3831000030040741},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.37470000982284546},{"id":"https://openalex.org/C89785696","wikidata":"https://www.wikidata.org/wiki/Q2290753","display_name":"Theory of planned behavior","level":3,"score":0.34060001373291016},{"id":"https://openalex.org/C2779149496","wikidata":"https://www.wikidata.org/wiki/Q442100","display_name":"Procedural justice","level":3,"score":0.32199999690055847},{"id":"https://openalex.org/C67356462","wikidata":"https://www.wikidata.org/wiki/Q5807210","display_name":"Hofstede's cultural dimensions theory","level":2,"score":0.31949999928474426},{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.3086000084877014},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3077999949455261},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.28529998660087585},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.28299999237060547},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.27399998903274536},{"id":"https://openalex.org/C518677369","wikidata":"https://www.wikidata.org/wiki/Q202833","display_name":"Social media","level":2,"score":0.2736999988555908},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2734000086784363},{"id":"https://openalex.org/C2776869918","wikidata":"https://www.wikidata.org/wiki/Q275038","display_name":"Confiscation","level":2,"score":0.2727000117301941},{"id":"https://openalex.org/C131158328","wikidata":"https://www.wikidata.org/wiki/Q1307337","display_name":"Social influence","level":2,"score":0.27090001106262207},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.266400009393692},{"id":"https://openalex.org/C4727928","wikidata":"https://www.wikidata.org/wiki/Q17164759","display_name":"Social network (sociolinguistics)","level":3,"score":0.2653999924659729},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.2639000117778778},{"id":"https://openalex.org/C10470442","wikidata":"https://www.wikidata.org/wiki/Q2107249","display_name":"Norm of reciprocity","level":3,"score":0.2606000006198883},{"id":"https://openalex.org/C123269153","wikidata":"https://www.wikidata.org/wiki/Q1897038","display_name":"Theory of reasoned action","level":2,"score":0.25699999928474426}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/23311886.2026.2717906","doi":"https://doi.org/10.1080/23311886.2026.2717906","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2026.2717906","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2026.2717906?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:a3f216feff7a4459b4e5da114d464928","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/a3f216feff7a4459b4e5da114d464928","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Social Sciences, Vol 12, Iss 1 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23311886.2026.2717906","doi":"https://doi.org/10.1080/23311886.2026.2717906","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2026.2717906","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2026.2717906?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7203645928.pdf","grobid_xml":"https://content.openalex.org/works/W7203645928.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W1973736965","https://openalex.org/W1975259537","https://openalex.org/W2008216695","https://openalex.org/W2026564394","https://openalex.org/W2029313321","https://openalex.org/W2080673930","https://openalex.org/W2088435028","https://openalex.org/W2099697766","https://openalex.org/W2106096361","https://openalex.org/W2189821821","https://openalex.org/W2278392207","https://openalex.org/W2519766541","https://openalex.org/W2746403258","https://openalex.org/W2908066625","https://openalex.org/W2910671622","https://openalex.org/W2967916203","https://openalex.org/W3007970018","https://openalex.org/W3081202593","https://openalex.org/W3122171443","https://openalex.org/W3123722757","https://openalex.org/W3147181238","https://openalex.org/W3152309987","https://openalex.org/W3161452619","https://openalex.org/W3208768865","https://openalex.org/W4206275865","https://openalex.org/W4206363497","https://openalex.org/W4229063252","https://openalex.org/W4280572035","https://openalex.org/W4319788320","https://openalex.org/W4323825490","https://openalex.org/W4327924781","https://openalex.org/W4394720875","https://openalex.org/W4395446383","https://openalex.org/W4405507309","https://openalex.org/W4407796665","https://openalex.org/W4410432133","https://openalex.org/W6959706524","https://openalex.org/W7124163770","https://openalex.org/W7127314907","https://openalex.org/W7154505422","https://openalex.org/W7225857593"],"related_works":["https://openalex.org/W3208768865","https://openalex.org/W4413403425","https://openalex.org/W7131647326","https://openalex.org/W3161452619","https://openalex.org/W7172290995","https://openalex.org/W2922135526","https://openalex.org/W7213377055","https://openalex.org/W4410815318","https://openalex.org/W4390751401","https://openalex.org/W7167280401"],"abstract_inverted_index":{"The":[0,151],"rapid":[1],"expansion":[2],"of":[3,42,53,74],"social":[4,64],"media-based":[5,65],"trading":[6],"in":[7,31,38,68],"Tanzania":[8,169],"has":[9],"created":[10],"significant":[11],"opportunities":[12],"for":[13,22,167,179,184,190],"economic":[14,162],"growth,":[15],"but":[16],"it":[17],"also":[18],"poses":[19],"substantial":[20],"challenges":[21],"tax":[23],"compliance,":[24],"as":[25,93,139],"traditional":[26],"deterrence":[27],"models":[28],"prove":[29],"insufficient":[30],"this":[32,47],"digital":[33,90],"environment.":[34],"Addressing":[35],"the":[36,50,85,89,168],"gap":[37],"understanding":[39],"psychological":[40,155],"drivers":[41,156],"compliance":[43,61,210],"among":[44,63],"online":[45,66],"traders,":[46,186],"study":[48,152],"employs":[49],"Five-Factor":[51],"Model":[52],"personality":[54,149],"to":[55,172],"examine":[56],"how":[57],"individual":[58],"dispositions":[59],"shape":[60],"intentions":[62],"traders":[67],"Tanzania.":[69],"Using":[70],"a":[71,94,113,119],"cross-sectional":[72,195],"survey":[73],"384":[75],"respondents":[76],"analysed":[77],"through":[78],"Partial":[79],"Least":[80],"Squares":[81],"Structural":[82],"Equation":[83],"Modelling,":[84],"results":[86],"reveal":[87],"that":[88,154],"marketplace":[91],"acts":[92],"contextual":[95],"filter:":[96],"openness":[97],"(\u03b2":[98,106,122],"=":[99,107,123],"0.895,":[100],"p":[101,109,125],"<":[102,110,126],"0.001)":[103],"and":[104,116,130,143,187,199,212],"neuroticism":[105],"0.177,":[108],"0.05)":[111],"confirmed":[112],"positive":[114],"relationship,":[115],"agreeableness":[117],"shows":[118],"negative":[120],"relationship":[121],"\u22120.333,":[124],"0.001),":[127],"while":[128,202],"conscientiousness":[129],"extraversion":[131],"demonstrate":[132],"non-significant":[133],"effects,":[134],"with":[135],"situational":[136],"cues":[137,189],"such":[138],"anonymity,":[140],"algorithmic":[141],"governance,":[142],"peer":[144],"visibility":[145],"activating":[146],"or":[147],"suppressing":[148],"traits.":[150],"concludes":[153],"provide":[157],"critical":[158],"explanatory":[159],"power":[160],"beyond":[161],"deterrence,":[163],"offering":[164],"practical":[165],"implications":[166],"Revenue":[170],"Authority":[171],"adopt":[173],"tailored":[174],"strategies,":[175],"including":[176],"intellectual":[177],"engagement":[178],"open":[180],"individuals,":[181],"procedural":[182],"clarity":[183],"neurotic":[185],"fairness":[188],"agreeable":[191],"traders.":[192],"Limitations":[193],"include":[194],"design,":[196],"self-reported":[197],"intentions,":[198],"sample":[200],"specificity,":[201],"future":[203],"research":[204],"should":[205],"employ":[206],"longitudinal":[207],"designs,":[208],"objective":[209],"data,":[211],"platform-stratified":[213],"sampling.":[214]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-08-18T00:00:00"}