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What Drives Tax Morale?

Author

Listed:
  • Christian Daude

    (OECD)

  • Hamlet Gutiérrez

    (OECD)

  • Ángel Melguizo

    (OECD)

Abstract

This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area. Cet article propose une revue de la littérature existante et apporte de nouveaux éléments empiriques sur la base de données provenant de la World Values Survey, sur les déterminants de la morale fiscale dans le monde, et dans les pays en développement en particulier. Il montre que les facteurs socio-économiques tels que l’âge, la religion, le genre, la situation professionnelle et la réussite scolaire ont un effet significatif sur le degré de morale fiscale des individus. Concernant les déterminants institutionnels, l’article montre que le degré de morale fiscale des individus dépend également du niveau de satisfaction avec le système démocratique, de confiance dans le gouvernement et de satisfaction quant à la qualité des services publics. L’article conclut en proposant des pistes/orientations futures de recherche et des recommandations politiques dans ce domaine.

Suggested Citation

  • Christian Daude & Hamlet Gutiérrez & Ángel Melguizo, 2012. "What Drives Tax Morale?," OECD Development Centre Working Papers 315, OECD Publishing.
    • Handle: RePEc:oec:devaaa:315-en
    DOI: 10.1787/5k8zk8m61kzq-en
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    Citations

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    Cited by:

    1. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    2. Ayşegül KAYAOĞLU & Colin C. WILLIAM, 2020. "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey," Sosyoekonomi Journal, Sosyoekonomi Society.
    3. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
    4. Alvaro Forteza & Cecilia Noboa, 2015. "Tolerance to Tax Evasion," Documentos de Trabajo (working papers) 1015, Department of Economics - dECON.
    5. Joseph Stiglitz & Jean-Paul Fitoussi & Martine Durand, 2018. "For Good Measure : Advancing Research on Well-being Metrics Beyond GDP," SciencePo Working papers Main hal-03945964, HAL.
    6. Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
    7. Adriana AnaMaria Davidescu & Eduard Mihai Manta & Adina Teodora Stoica-Ungureanu & Magdalena Anton (Musat), 2022. "Could Religiosity and Religion Influence the Tax Morale of Individuals? An Empirical Analysis Based on Variable Selection Methods," Mathematics, MDPI, vol. 10(23), pages 1-32, November.
    8. A.-O. Iacobuta & G. C. Mursa, 2018. "Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 64-71.
    9. Colin C. Williams & Brunilda Kosta, 2019. "Evaluating Institutional Theories Of Informal Sector Entrepreneurship: Some Lessons From Albania," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-17, June.
    10. repec:hal:spmain:info:hdl:2441/3gpul0a2209cuatfpgqv8qt14j is not listed on IDEAS
    11. Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
    12. Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
    13. Stefan Petranov & Ìilena Angelova & Lillyana Georgieva & Radostina Ivcheva & Nino Avreyski, 2023. "Is Tax Morale Homogeneous in Bulgaria?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 64-87.
    14. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
    15. Rutkauskas Virgilijus, 2016. "Factors Behind Weak Tax Morale: The Case of European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(3), pages 7-27, December.
    16. Fabio Lamantia & Mario Pezzino & Fabio Tramontana, 2017. "Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms," Economics Discussion Paper Series 1707, Economics, The University of Manchester.
    17. Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.
    18. Whillans, Ashley V. & Wispinski, Nathan J. & Dunn, Elizabeth W., 2016. "Seeing wealth as a responsibility improves attitudes towards taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 127(C), pages 146-154.

    More about this item

    Keywords

    developing countries; morale fiscale; pays en développement; politique fiscale; tax morale; tax policy;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State

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