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Association between tax morale and the perceptions around tax compliance: an empirical study for Latin America

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  • Víctor Mauricio Castañeda-Rodríguez

    (Facultad de Ciencias Económicas, Universidad Nacional de Colombia)

Abstract

Tax morale depends on many factors, including the perception of fairness and trust in the tax system. In this sense, it is reasonable to think that individuals’ perceived tax compliance influences their willingness to pay taxes. Consequently, this paper addresses such a hypothesis, as similar empirical works have failed to prove this by focusing on broader concepts such as trust in others and trust in the neighborhood. To do this, we considered the opinions of a sample of Latin American citizens using the data from the 2009, 2010, and 2011 Latinobarometer waves, which include questions about the perceived level of tax compliance of others. Our findings suggest inter alia that citizens living in societies where tax evasion is considered widespread are more likely to justify tax evasion, even controlling for potential endogeneity problems.

Suggested Citation

  • Víctor Mauricio Castañeda-Rodríguez, 2025. "Association between tax morale and the perceptions around tax compliance: an empirical study for Latin America," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 72(2), pages 1-23, December.
    • Handle: RePEc:spr:inrvec:v:72:y:2025:i:2:d:10.1007_s12232-025-00487-w
    DOI: 10.1007/s12232-025-00487-w
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    References listed on IDEAS

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    1. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
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    3. Alhassan Yusif Trawule & Samuel Gameli Gadzo & Holy Kwabla Kportorgbi & Richmond Sam-Quarm, 2022. "Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2049436-204, December.
    4. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
    5. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
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    More about this item

    Keywords

    Tax morale; Tax compliance; Tax morale spillover; Latin America;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods

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