Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214291
Authors: 
Torgler, Benno
Year of Publication: 
2004
Series/Report no.: 
CREMA Working Paper No. 2004-05
Abstract: 
This paper analyses tax morale in transition countries. Tax morale has been used as dependent variable working with World Values Survey and European Values data for different years (1990-2000). The results suggest that trust, measured as trust in the legal system, the government, the parliament and the national officers has a strong impact on tax morale. Furthermore, a higher degree of satisfaction with the political system leads to a higher tax morale. Furthermore, the paper investigates the correlation between corruption and tax morale. The bivariate as well as the multivariate analysis show that in transition countries a higher corruption leads to a lower tax morale.
Document Type: 
Working Paper

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