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Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion

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  • Hongyu Wan

Abstract

This study examines how risk attitude affects tax morale among approximately 7300 taxpayers in South Korea by focusing on the individual-level variable. To estimate tax morale in terms of risk attitude, the framed and hypothetical tax morale question method is used. The method clearly states that there is no documentary evidence about cash payment. Therefore, the chances of being audited or fined are minute. The study finds that a risk-aversion attitude has a positive impact on tax morale even when the risk of being audited and fined is low. Furthermore, the results indicate that the positive impact of risk aversion on tax morale remains consistent even among different income groups, genders, and educational backgrounds.

Suggested Citation

  • Hongyu Wan, 2024. "Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(1), pages 75-97, March.
    • Handle: RePEc:spr:inrvec:v:71:y:2024:i:1:d:10.1007_s12232-023-00435-6
    DOI: 10.1007/s12232-023-00435-6
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    More about this item

    Keywords

    Tax morale; Risk aversion attitude; Fairness;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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