The Social Norms of Tax Compliance Scale (Bobek et al. 2011) is an established instrument for measuring social norms in tax compliance and has recently been applied in other fields (Ried et al. 2023). The scale was translated and adapted for use in the Portuguese context, and its psychometric properties were examined in a sample of 380 taxpayers. To allow for independent exploratory and confirmatory analyses, the full sample was randomly divided into two subsamples. Exploratory factor analysis (n₁ = 198) supported a four-factor structure—subjective, personal, injunctive, and descriptive norms—consistent with the model proposed by Bobek et al. (2011). Confirmatory factor analysis on the second subsample (n₂ = 182) supported this structure, while composite reliability indicated adequate consistency across the four factors. The four dimensions related to tax compliance intention are in the theoretically expected ordering, with the strongest associations for personal and subjective norms. These findings provide initial evidence supporting the Portuguese version of the scale as a multidimensional measure of social norms in the tax context.

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Social norms,Scale validation,Factor analysis,Tax compliance,Portugal,Cross-cultural adaptation

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