Tax Morale and Compliance : Review of Evidence and Case Studies for Europe

• Tác giả: Benno Torgler
• Ngôn ngữ: eng
• Ký hiệu phân loại: 560.94 Paleontology Paleozoology
• Thông tin xuất bản: 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 306421
• Chủ đề: 1. ADDED TAX; 2. ALLOCATION OF RESOURCES; 3. APARTHEID; 4. AUDITS; 5. BLACK MARKETS

Tóm tắt

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.