When Sri Lankans complain about taxes, the same reasons usually come up: rates are too high, services are poor, corruption is everywhere, and the system feels heavy with red tape. But behind these obvious problems, there’s another force at work that we rarely talk about: personality.
Think about it: why does one person pay their taxes early and keep neat records, while another waits until the very last day or simply ignores the rules? Why does one citizen see taxes as a duty to the nation, while another feels it is nothing more than money stolen by the state? Psychologists explain this through the Big Five personality traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism.
Psychologists describe personality through five big traits, like colours that paint who we are. Openness is the explorer, curious and imaginative, quick to try new things and adapt to change. Conscientiousness is the organiser, careful and reliable, someone who likes plans, lists, and doing things properly.
Extraversion is the connector, outgoing and energetic, loving people and recognition. Agreeableness is the helper, kind and cooperative, valuing harmony and wanting to support others and society. Neuroticism is the worrier, sensitive and easily stressed, preferring stability and reassurance.
These five traits don’t put us in boxes, but together they explain why some people are dreamers, others planners, some thrive on social energy, some shine in kindness, and some need extra comfort. In Sri Lanka today, when every rupee counts, understanding these differences could help the Government encourage more people to pay willingly – not just through fear or punishment, but through trust, fairness, and a sense of shared responsibility.
Personality plays a powerful role in shaping tax behaviour, as shown in Figure 1. Conscientious individuals usually pay on time because they value rules and responsibility, while agreeable people comply out of concern for fairness and social good. Extraverts are influenced by social norms and public recognition, making them more likely to pay when it is seen as the ‘normal’ or celebrated thing to do.
Those high in openness adapt readily to innovations such as online filing and digital payments, finding compliance easier when systems are simple and creative. In contrast, highly neurotic individuals may feel anxious, mistrustful, or overwhelmed by the process, which can lead to delays or avoidance unless reassurance and clear guidance are provided.
Together, these insights highlight that tax compliance is not only about laws and penalties but also about understanding the human side of finance.
Conscientiousness: The organisers
People high in conscientiousness are the most reliable taxpayers. They like order, deadlines, and doing the ‘right thing.’ For them, paying taxes is part of being responsible, just like paying bills or keeping promises.
In Sri Lanka, this group often includes professionals, public servants, and business owners who want to stay on the right side of the law. They don’t need flashy campaigns; what they value most is a clear, simple system with no red tape. If the process is smooth and fair, these citizens will be the Government’s strongest allies in building steady revenue.
Agreeableness: The helpers
Agreeable individuals value harmony, cooperation, and fairness. In Sri Lanka, this means they are more likely to comply with taxes when they believe everyone is playing by the same rules.
If they see widespread evasion or corruption, their trust quickly crumbles. But when the system feels transparent and fair, where both rich and poor contribute according to their means, agreeable taxpayers willingly step up.
Public trust campaigns, community-based tax education, and visible fairness in enforcement can keep this group on board.
Extraversion: The connectors
Extraverted people are outgoing, social, and community-oriented. In the tax world, they are the ones who can spread positive or negative attitudes faster than any government campaign.
If they see friends, colleagues, or business networks paying taxes proudly, they are likely to follow suit. But if tax dodging becomes a ‘social norm,’ they may be tempted to copy that too.
In Sri Lanka, mobilising this group means making tax compliance visible and rewarding; public campaigns, recognition programmes, and even digital badges for timely filing could turn them into champions of good practice.
Openness: The explorers
Individuals high in openness are curious, imaginative, and receptive to new ideas, often seeking understanding and meaning beyond the conventional. In the context of taxation, these taxpayers may be more willing to engage with innovative tax policies, digital platforms, and educational initiatives that highlight the societal benefits of compliance.
In Sri Lanka, where reforms and digitalisation of revenue systems are ongoing, fostering engagement with this group through informative campaigns, interactive tools, and opportunities to provide feedback can harness their natural curiosity.
By appealing to their desire for knowledge and social contribution, authorities can encourage proactive compliance and collaboration, transforming openness into a driver for informed and responsible tax behaviour.
Neuroticism: The worriers
Individuals high in neuroticism, often characterised by anxiety, insecurity, and mistrust, are particularly sensitive to perceived risks in taxation, such as audits, penalties, or broader economic instability.
In Sri Lanka’s context of economic crises, inflation, and frequently changing policies, these taxpayers may feel especially vulnerable, sometimes complying out of fear but also seeking ways to avoid obligations, such as underreporting income or working informally.
To transform this anxiety into constructive compliance, it is crucial to build trust and reassurance through transparent communication, consistent policy enforcement, accessible taxpayer support services, and measures that convey stability and fairness. By addressing their fears proactively, authorities can encourage voluntary compliance while reducing the stress that often drives evasive behaviour.
Building a culture of paying taxes
Tax compliance is not only about laws or penalties, it’s about people. When policies align with human psychology, paying taxes shifts from being a burden to a proud act of nation-building.
The explorers respond to incentives for innovation, the planners trust in clear and consistent rules, the networkers value public recognition, the peacemakers are motivated by visible social benefits, and the worriers need reassurance through transparency and guidance. By tailoring policies to personality, compliance can become not just an obligation but a rewarding contribution to society as well.
Citizens are rarely confined to a single personality type; each of us carries a blend of traits that shift with context. This reality makes it impractical to craft policies for one group at a time.
Instead, policymakers must embrace strategies that resonate broadly, cutting across personalities. ‘Choice architecture’ offers one path: design systems where compliance is the easiest, most natural option. Pre-filled tax forms, digital reminders, and seamless online payment channels reduce friction and uncertainty for all. At the same time, social norm messaging reminding people that most citizens already comply can create a collective sense of pride and belonging.
When fairness, transparency, and user-friendly systems are combined with recognition and incentives, tax compliance stops being an uphill struggle and becomes a civic habit. In this way, Sri Lanka has the chance not just to collect more revenue, but also to build a culture where paying taxes is seen as an act of solidarity and nation-building.
A people-centred tax system is not only more effective, but also fairer, more sustainable, and better prepared for the future.
(The writer is an independent researcher)
(The views and opinions expressed in this article are those of the writer and do not necessarily reflect the official position of this publication)
Figure 1: Your personality vs. your taxes
