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SSRN Electronic Journal, 2022
Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
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Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
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The Effect of Tax Enforcement on Tax Morale [PDF]
SSRN Electronic Journal, 2013 In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we first find that tax morale is positively correlated with tax ...
FILIPPIN, ANTONIO +2 more
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TRUST IN TAX AUTHORITIES, TAX FAIRNESS AND TAX MORALE
I-iECONS e-proceedings, 2023Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why ...
Teh Suhaila Tajuddin +2 more
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Tax morale and tax evasion reports
Economics Letters, 2013The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.
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Tax Compliance, Tax Morale and Governance Quality [PDF]
, 2007 Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle.
Torgler, Benno +2 more
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?
Herald of Omsk University. Series: Economics, 2019Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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Tax morale and public spending inefficiency [PDF]
International Tax and Public Finance, 2009 Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. The aim of the present paper is to shed light on the relationship between the taxpayer and the public sector; specifically,
Guglielmo Barone, Sauro Mocetti
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Journal of Economic Psychology, 2018
Abstract While the determinants of tax morale have been widely studied in the literature, surprisingly, the fundamental influence of education on tax morale has yet to be investigated. Given the insights from the psychological and political science literature about the role of education in the formation of social values, in this paper, we analyze two
David Rodriguez-Justicia, Bernd Theilen
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Abstract While the determinants of tax morale have been widely studied in the literature, surprisingly, the fundamental influence of education on tax morale has yet to be investigated. Given the insights from the psychological and political science literature about the role of education in the formation of social values, in this paper, we analyze two
David Rodriguez-Justicia, Bernd Theilen
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Tax evasion and tax morale: A social network analysis
European Journal of Political Economy, 2020Abstract We study the effects of tax morale and social norms on tax evasion when individuals interact in a network. We present a model that incorporates incentives for tax compliance in the form of punishment and fines, tax morale, and reputation for social behaviour. We assume that individuals adjust their tax morale by observing the neighbours' tax
Di Gioacchino D., Fichera D.
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Tax evasion, tax morale and policy maker's effectiveness
The Journal of Socio-Economics, 2009Abstract This paper aims to show that aggregate tax evasion may be largely explained by tax morale and that tax morale is dependent on the taxpayers’ intrinsic attitudes to honesty and social stigma. The theoretical hypothesis is that these attitudes are influenced by the taxpayers’ perceptions of the size of tax evasion as well as by their ...
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