IDEAS home Printed from
   My bibliography  Save this article

Morale and Ethics in Taxpayer Behaviour


  • ªtefura Gabriela

    () (“Alexandru Ioan Cuza” University of Iaºi)


Taxpayer behaviour represents a subject of great interest for many research fields (economy, sociology, psychology etc.) and the studies that have been made until now have emphasized its importance and its complexity. This article creates a theoretical frame around two important factors of influence of the taxpayer behaviour that have been studied in the speciality literature, the morale and ethics of taxpayers. The majority of the studies have shown that morale and ethics have an important influence on the tax compliance behaviour, and their analysis still represents a strategic point in understanding this type of behaviour.

Suggested Citation

  • ªtefura Gabriela, 2011. "Morale and Ethics in Taxpayer Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2074-2078, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2074-2078

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    taxpayer behaviour; morale; ethics; compliance.;

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2074-2078. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.