What Drives Tax Morale?

Christian Daudei ; Hamlet Gutiérrezi ; Ángel Melguizoi iOECD

Organisation for Economic Co-operation and Development

关键词: tax policy;    developing countries;    tax morale;   

DOI  :  https://doi.org/10.1787/5k8zk8m61kzq-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area.