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Abstract

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or "psychological" contract. The more strongly the political participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical evidence based on a survey of tax authorities of the 26 Swiss states (cantons) is presented, indicating that the differences in the treatment of taxpayers by tax authorities can be explained by differences in political participation rights.

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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 322.

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Date of creation: 2000
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Handle: RePEc:ces:ceswps:_322

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Related research

Keywords: Tax evasion; tax authority; tax compliance; direct democracy;

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Find related papers by JEL classification:

• H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
• H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
• D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
• D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy-Making and Implementation

References

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