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What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Torgler, Benno & Schneider, Friedrich (2007) What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), pp. 443-470.

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Abstract

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe.

Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey.

Results. The results indicate the tendency that cultural and regional differences affect tax morale.

Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Impact and interest:

29 citations in Scopus
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19 citations in Web of Science®

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ID Code: 26309
Item Type: Journal Article
Keywords: Tax Morale, Tax Compliance, Tax Evasion, Culture
DOI: 10.1111/j.1540-6237.2007.00466.x
ISSN: 1540-6237
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2007 John Wiley and Sons
Deposited On: 13 Jul 2009 15:02
Last Modified: 29 Feb 2012 23:33

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