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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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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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Morality, tax evasion, and equity
Mathematical Social Sciences, 2016zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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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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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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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 effects of tax administration on tax morale [PDF]
, 1992 Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum democracy, tax morale seems to be significantly higher than
Pommerehne, Werner W., Frey, Bruno S.
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Tax Morality and Progressive Wage Tax [PDF]
, 2010 We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot ...
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