By Benno Torgler
The query of why voters pay their taxes has attracted elevated consciousness within the tax compliance literature of overdue. during this e-book, Benno Torgler considers the proof that implies that enforcement efforts can't absolutely clarify the excessive measure of tax compliance inside society. to try to unravel this puzzle, a variety of researchers have argued that voters' attitudes in the direction of paying taxes (defined as tax morale) support to give an explanation for the excessive measure of compliance. but so much have handled tax morale itself as a black field, failing to debate the problems influencing it. This precise quantity offers very important new insights into the standards that form the emergence and upkeep of electorate' willingness to cooperate with tax legislation in several societies. specified in its exam of citizen tax morale and tax compliance, this ebook can be of significant curiosity to teachers, researchers and scholars all for economics, political technological know-how, sociology, social psychology and accounting. it's going to additionally attract policymakers and practitioners.
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Extra info for Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis
Example text
Gender: reference group MALE. +, Significant positive coefficient; (+) and (–), positive and negative coefficient signs, respectively without being significant; (±) positive and negative signs of the coefficient without being significant. * Females have a higher compliance regarding timely paying the taxes than couples; on the other hand, regarding timely filling out there is a lower compliance, but without being significant. 2 The effects of age, gender and education on tax morale and tax compliance in North and Latin America (dependent variables: tax compliance and tax morale) Sign and significance of the coefficient Age (dummies compared to age 16–29) Countries Countries pooled Latin America (WVS 1995–1997) Latin America (Latinobarómetro 1998) 34 Specific countries United States 1995 (WVS) 1987 (Taxpayer Opinion Survey) Canada 1990 (WVS) Costa Rica 1998 (Latinobarómetro) Experiment (public good) Experiment (alternative tax policy strategies)* Age Gender Education AGE 30–49 AGE 50–64 AGE 65+ FEMALE + + + + + + + (+) (–) (+) (+) (+) (+) + (±) (+) – + (+) + (±) + + (+) + + + + + (+) (+) (+) + Notes: In the surveys the dependent variable is tax morale, in the experiments tax compliance.
The starting point is a theoretical section, where the link between religiosity and tax morale/compliance has been developed. Religiosity might act as a kind of internal moral enforcement mechanism that prevents individuals from behaving in a certain way. , Hirschi and Stark, 1969). Therefore, it restricts the possibility set of individuals. , 1991). , 1993; Hull 2000). Arguing that religion encourages moral commitments and internal enforcement of social norms, the chapter investigates empirically the link between religiosity and tax morale/compliance.
The coefficients of these main variables are mostly not significant in both data sets. Only in one estimation is the audit probability significant at the 10 per cent level, showing a positive sign. On the other hand, there is a negative correlation between the fine rate and the degree of tax morale, without this being statistically significant. Finally, the individual tax rate has a significant negative effect on tax morale in one equation. The interesting finding is that coercion does not play such an eminent role in determining the degree of tax morale.