Tax Morale and Compliance : Review of Evidence and Case Studies for Europe

This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.

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Bibliographic Details
Main Author: Torgler, Benno
Language:English
Published: 2011-12-01
Subjects:ADDED TAX, ALLOCATION OF RESOURCES, APARTHEID, AUDITS, BLACK MARKETS, BUDGET DEFICIT, CAPITAL GAINS, CAPITAL STOCK, CITIES, CIVIL PENALTIES, COEFFICIENTS, COMPARATIVE DATA, COMPETITIONS, CONSUMPTION TAXES, CORPORATE TAX, CORPORATE TAX RATE, CORPORATE TAXATION, COUNTRY RISK, DEBT DEFAULT, DEBT LEVELS, DECENTRALIZATION, DEDUCTIONS, DEFICITS, DEMOCRACIES, DEMOCRACY, DEVELOPING COUNTRIES, DIVIDENDS, ECONOMIC EFFICIENCY, ECONOMIC PERFORMANCE, EXIT MECHANISMS, FEDERALISM, FINANCES, FINANCIAL CRISIS, FINANCIAL SYSTEMS, FISCAL BURDEN, FOREIGN EXCHANGE, FOREIGN EXCHANGE MARKETS, FOREIGN INVESTMENT, FORMAL ECONOMY, FRAUD, GOVERNANCE INDEX, GOVERNANCE INDICATORS, GOVERNMENT BUDGET, GOVERNMENT EXPENDITURES, GOVERNMENT INTERVENTIONS, GOVERNMENT POLICIES, GROSS DOMESTIC PRODUCT, HARMONIZATION, HOUSEHOLD INCOME, HUMAN DEVELOPMENT, HUMAN INTERVENTION, INCOME INEQUALITY, INCOME TAX, INCOME TAXES, INCOMES, INEFFICIENT STATE, INSTITUTIONAL ENVIRONMENTS, INSURANCE, INTERGOVERNMENTAL FISCAL RELATIONS, INTERNAL REVENUE, INTERNATIONAL BANK, INVESTMENT DECISIONS, INVESTMENT INCOME, JUSTICE SYSTEM, LABOR MARKET, LACK OF TRANSPARENCY, LAND REFORM, LAW ENFORCEMENT, LEGAL ENVIRONMENT, LEGAL SYSTEM, LEGAL SYSTEMS, LOCAL GOVERNMENT, MARGINAL TAX RATES, MARKET CONDITIONS, MARKET ECONOMY, MICRO DATA, OUTSTANDING PUBLIC DEBT, PASSIVE INCOME, PERSONAL INCOME, PERSONAL INCOME TAX, POLICY CHOICES, POLICY DECISIONS, POLICY INSTRUMENT, POLICY REFORMS, POLITICAL DECENTRALIZATION, POLITICAL STABILITY, POLITICAL SYSTEM, POLITICAL SYSTEMS, PRIVATIZATION, PROPERTY RIGHTS, PROVISION OF GOVERNMENT SERVICES, PUBLIC DEBT, PUBLIC ENFORCEMENT, PUBLIC FINANCE, PUBLIC INSTITUTIONS, REDISTRIBUTION, REGULATORS, REGULATORY SYSTEM, REPUTATION, REVENUE PERFORMANCE, RISK CONTROL, RULE OF LAW, SALES TAXES, SECTORAL COMPOSITION, SELF-REGULATION, SMALL BUSINESS, SOCIAL CAPITAL, SUB-NATIONAL, SUB-NATIONAL GOVERNMENTS, SUSTAINABLE ECONOMIC GROWTH, TAX, TAX ADMINISTRATION, TAX ADMINISTRATION SYSTEM, TAX AMNESTY, TAX AUDIT, TAX AUTHORITIES, TAX AUTHORITY, TAX BASE, TAX BASES, TAX BURDEN, TAX BURDENS, TAX CHANGES, TAX CODE, TAX COLLECTIONS, TAX COMPLIANCE, TAX EFFORT, TAX ENFORCEMENT, TAX EVADERS, TAX EVASION, TAX LEGISLATION, TAX LIABILITIES, TAX OBLIGATIONS, TAX OFFICIALS, TAX PAYERS, TAX PAYMENTS, TAX POLICIES, TAX POLICY, TAX RATE, TAX RATES, TAX RATIO, TAX RATIOS, TAX RECEIPTS, TAX REFORM, TAX REFORMS, TAX REGIME, TAX REGIMES, TAX REPORTING, TAX RETURN, TAX RETURNS, TAX REVENUE, TAX REVENUES, TAX STRUCTURE, TAX SYSTEM, TAX SYSTEMS, TAXABLE INCOME, TAXATION, TAXING POWER, TAXPAYER, TAXPAYER COMPLIANCE, TAXPAYERS, TRANSITION COUNTRIES, TRANSITION COUNTRY, TRANSITION ECONOMY, TRANSPARENCY, TREATIES, UNDERDEVELOPED FINANCIAL SYSTEMS, WORLD DEVELOPMENT INDICATORS,
Online Access:http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811
https://hdl.handle.net/10986/3690
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