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What Drives Tax Morale?

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  • Christian Daude
  • Hamlet Gutiérrez
  • Ángel Melguizo

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.

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File URL: http://dx.doi.org/10.1787/5k8zk8m61kzq-en
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Bibliographic Info

Paper provided by OECD Publishing in its series OECD Development Centre Working Papers with number 315.

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Date of creation: 23 Nov 2012
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Handle: RePEc:oec:devaaa:315-en

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Keywords: tax policy; developing countries; tax morale; morale fiscale; pays en développement; politique fiscale;

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