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

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dc.contributor.authorTorgler, Benno
dc.date.accessioned2012-03-19T18:06:54Z
dc.date.available2012-03-19T18:06:54Z
dc.date.issued2011-12-01
dc.description.abstractThis 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.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811
dc.identifier.doi10.1596/1813-9450-5922
dc.identifier.urihttps://hdl.handle.net/10986/3690
dc.languageEnglish
dc.relation.ispartofseriesPolicy Research working paper ; no. WPS 5922
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectADDED TAX
dc.subjectALLOCATION OF RESOURCES
dc.subjectAPARTHEID
dc.subjectAUDITS
dc.subjectBLACK MARKETS
dc.subjectBUDGET DEFICIT
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL STOCK
dc.subjectCITIES
dc.subjectCIVIL PENALTIES
dc.subjectCOEFFICIENTS
dc.subjectCOMPARATIVE DATA
dc.subjectCOMPETITIONS
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATE
dc.subjectCORPORATE TAXATION
dc.subjectCOUNTRY RISK
dc.subjectDEBT DEFAULT
dc.subjectDEBT LEVELS
dc.subjectDECENTRALIZATION
dc.subjectDEDUCTIONS
dc.subjectDEFICITS
dc.subjectDEMOCRACIES
dc.subjectDEMOCRACY
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIVIDENDS
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC PERFORMANCE
dc.subjectEXIT MECHANISMS
dc.subjectFEDERALISM
dc.subjectFINANCES
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL BURDEN
dc.subjectFOREIGN EXCHANGE
dc.subjectFOREIGN EXCHANGE MARKETS
dc.subjectFOREIGN INVESTMENT
dc.subjectFORMAL ECONOMY
dc.subjectFRAUD
dc.subjectGOVERNANCE INDEX
dc.subjectGOVERNANCE INDICATORS
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectGOVERNMENT INTERVENTIONS
dc.subjectGOVERNMENT POLICIES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHARMONIZATION
dc.subjectHOUSEHOLD INCOME
dc.subjectHUMAN DEVELOPMENT
dc.subjectHUMAN INTERVENTION
dc.subjectINCOME INEQUALITY
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINCOMES
dc.subjectINEFFICIENT STATE
dc.subjectINSTITUTIONAL ENVIRONMENTS
dc.subjectINSURANCE
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectINTERNAL REVENUE
dc.subjectINTERNATIONAL BANK
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT INCOME
dc.subjectJUSTICE SYSTEM
dc.subjectLABOR MARKET
dc.subjectLACK OF TRANSPARENCY
dc.subjectLAND REFORM
dc.subjectLAW ENFORCEMENT
dc.subjectLEGAL ENVIRONMENT
dc.subjectLEGAL SYSTEM
dc.subjectLEGAL SYSTEMS
dc.subjectLOCAL GOVERNMENT
dc.subjectMARGINAL TAX RATES
dc.subjectMARKET CONDITIONS
dc.subjectMARKET ECONOMY
dc.subjectMICRO DATA
dc.subjectOUTSTANDING PUBLIC DEBT
dc.subjectPASSIVE INCOME
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOLICY CHOICES
dc.subjectPOLICY DECISIONS
dc.subjectPOLICY INSTRUMENT
dc.subjectPOLICY REFORMS
dc.subjectPOLITICAL DECENTRALIZATION
dc.subjectPOLITICAL STABILITY
dc.subjectPOLITICAL SYSTEM
dc.subjectPOLITICAL SYSTEMS
dc.subjectPRIVATIZATION
dc.subjectPROPERTY RIGHTS
dc.subjectPROVISION OF GOVERNMENT SERVICES
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENFORCEMENT
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC INSTITUTIONS
dc.subjectREDISTRIBUTION
dc.subjectREGULATORS
dc.subjectREGULATORY SYSTEM
dc.subjectREPUTATION
dc.subjectREVENUE PERFORMANCE
dc.subjectRISK CONTROL
dc.subjectRULE OF LAW
dc.subjectSALES TAXES
dc.subjectSECTORAL COMPOSITION
dc.subjectSELF-REGULATION
dc.subjectSMALL BUSINESS
dc.subjectSOCIAL CAPITAL
dc.subjectSUB-NATIONAL
dc.subjectSUB-NATIONAL GOVERNMENTS
dc.subjectSUSTAINABLE ECONOMIC GROWTH
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATION SYSTEM
dc.subjectTAX AMNESTY
dc.subjectTAX AUDIT
dc.subjectTAX AUTHORITIES
dc.subjectTAX AUTHORITY
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BURDEN
dc.subjectTAX BURDENS
dc.subjectTAX CHANGES
dc.subjectTAX CODE
dc.subjectTAX COLLECTIONS
dc.subjectTAX COMPLIANCE
dc.subjectTAX EFFORT
dc.subjectTAX ENFORCEMENT
dc.subjectTAX EVADERS
dc.subjectTAX EVASION
dc.subjectTAX LEGISLATION
dc.subjectTAX LIABILITIES
dc.subjectTAX OBLIGATIONS
dc.subjectTAX OFFICIALS
dc.subjectTAX PAYERS
dc.subjectTAX PAYMENTS
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX RATIO
dc.subjectTAX RATIOS
dc.subjectTAX RECEIPTS
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX REPORTING
dc.subjectTAX RETURN
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTAXING POWER
dc.subjectTAXPAYER
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTAXPAYERS
dc.subjectTRANSITION COUNTRIES
dc.subjectTRANSITION COUNTRY
dc.subjectTRANSITION ECONOMY
dc.subjectTRANSPARENCY
dc.subjectTREATIES
dc.subjectUNDERDEVELOPED FINANCIAL SYSTEMS
dc.subjectWORLD DEVELOPMENT INDICATORS
dc.titleTax Morale and Compliance : Review of Evidence and Case Studies for Europeen
dspace.entity.typePublication
okr.crossref.titleTax Morale and Compliance: Review of Evidence and Case Studies for Europe
okr.date.disclosure2011-12-01
okr.date.doiregistration2025-04-10T11:05:08.931698Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811
okr.guid862221468282310839
okr.identifier.doi10.1596/1813-9450-5922
okr.identifier.externaldocumentum000158349_20111216223811
okr.identifier.internaldocumentum15558819
okr.identifier.reportWPS5922
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/12/16/000158349_20111216223811/Rendered/PDF/WPS5922.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.administrativeEurope and Central Asia
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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