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Tax morale and compliance : review of evidence and case studies for Europe

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  • Torgler, Benno
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    Abstract

    This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.

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    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 5922.

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    Date of creation: 01 Dec 2011
    Handle: RePEc:wbk:wbrwps:5922
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    Keywords: Taxation&Subsidies; Subnational Economic Development; Debt Markets; Emerging Markets; Tax Law;

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    Cited by:

    1. 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.
    2. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    3. Gary A. Dymski, 2013. "The Crisis of the Core Seen through the Eyes of the Periphery: A Schelling Model of the Global-South Megacity and the European Crisis," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(4), pages 433-455, June.
    4. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
    5. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
    6. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 104-119.

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