Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214385 
Year of Publication: 
2007
Series/Report no.: 
CREMA Working Paper No. 2007-11
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Abstract: 
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors. Furthermore we have analysed tax morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax morale.
Subjects: 
tax morale
tax compliance
tax evasion
tax system
tax administration
social capital
JEL: 
H26
Document Type: 
Working Paper

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