Arbeitspapier
Causes and Consequences of Tax Morale: An Empirical Investigation
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors. Furthermore we have analysed tax morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax morale.
- Language
-
Englisch
- Bibliographic citation
-
Series: CREMA Working Paper ; No. 2007-11
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
- Subject
-
tax morale
tax compliance
tax evasion
tax system
tax administration
social capital
- Event
-
Geistige Schöpfung
- (who)
-
Torgler, Benno
Schaffner, Markus
- Event
-
Veröffentlichung
- (who)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2007
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Torgler, Benno
- Schaffner, Markus
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2007
Other Objects (12)
Tax Morale and Institutions
Tax Morale in Asian Countries
The Importance of Faith: Tax Morale and Religiosity
Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries
Tax Morale and Fiscal Policy
Tax Morale and Conditional Cooperation
A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
Fiscal Autonomy and Tax Morale: Evidence from Germany
Tax Compliance, Tax Morale and Governance Quality
Does Culture Influence Tax Morale? Evidence from Different European Countries
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Shadow economy, tax morale, governance and institutional quality: a panel analysis
Tax Morale and Institutions
Tax Morale in Asian Countries
The Importance of Faith: Tax Morale and Religiosity
Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries
Tax Morale and Fiscal Policy
Tax Morale and Conditional Cooperation
A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
Fiscal Autonomy and Tax Morale: Evidence from Germany
Tax Compliance, Tax Morale and Governance Quality
Does Culture Influence Tax Morale? Evidence from Different European Countries
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Shadow economy, tax morale, governance and institutional quality: a panel analysis
Tax Morale and Institutions
Tax Morale in Asian Countries
The Importance of Faith: Tax Morale and Religiosity
Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries
Tax Morale and Fiscal Policy
Tax Morale and Conditional Cooperation
A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
Fiscal Autonomy and Tax Morale: Evidence from Germany
Tax Compliance, Tax Morale and Governance Quality
Does Culture Influence Tax Morale? Evidence from Different European Countries
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis