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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2007-11
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
- Thema
-
tax morale
tax compliance
tax evasion
tax system
tax administration
social capital
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Torgler, Benno
Schaffner, Markus
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Schaffner, Markus
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2007
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