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

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....

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Main Author: Torgler, Benno
Format: Policy Research Working Paper
Language:English
Published: 2012
Subjects:
TAX
Online Access:http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811
http://hdl.handle.net/10986/3690
id okr-10986-3690
recordtype oai_dc
spelling okr-10986-36902021-04-23T14:02:12Z Tax Morale and Compliance : Review of Evidence and Case Studies for Europe Torgler, Benno ADDED TAX ALLOCATION OF RESOURCES APARTHEID AUDITS BLACK MARKETS BUDGET DEFICIT CAPITAL GAINS CAPITAL STOCK CITIES CIVIL PENALTIES COEFFICIENTS COMPARATIVE DATA COMPETITIONS CONSUMPTION TAXES CORPORATE TAX CORPORATE TAX RATE CORPORATE TAXATION COUNTRY RISK DEBT DEFAULT DEBT LEVELS DECENTRALIZATION DEDUCTIONS DEFICITS DEMOCRACIES DEMOCRACY DEVELOPING COUNTRIES DIVIDENDS ECONOMIC EFFICIENCY ECONOMIC PERFORMANCE EXIT MECHANISMS FEDERALISM FINANCES FINANCIAL CRISIS FINANCIAL SYSTEMS FISCAL BURDEN FOREIGN EXCHANGE FOREIGN EXCHANGE MARKETS FOREIGN INVESTMENT FORMAL ECONOMY FRAUD GOVERNANCE INDEX GOVERNANCE INDICATORS GOVERNMENT BUDGET GOVERNMENT EXPENDITURES GOVERNMENT INTERVENTIONS GOVERNMENT POLICIES GROSS DOMESTIC PRODUCT HARMONIZATION HOUSEHOLD INCOME HUMAN DEVELOPMENT HUMAN INTERVENTION INCOME INEQUALITY INCOME TAX INCOME TAXES INCOMES INEFFICIENT STATE INSTITUTIONAL ENVIRONMENTS INSURANCE INTERGOVERNMENTAL FISCAL RELATIONS INTERNAL REVENUE INTERNATIONAL BANK INVESTMENT DECISIONS INVESTMENT INCOME JUSTICE SYSTEM LABOR MARKET LACK OF TRANSPARENCY LAND REFORM LAW ENFORCEMENT LEGAL ENVIRONMENT LEGAL SYSTEM LEGAL SYSTEMS LOCAL GOVERNMENT MARGINAL TAX RATES MARKET CONDITIONS MARKET ECONOMY MICRO DATA OUTSTANDING PUBLIC DEBT PASSIVE INCOME PERSONAL INCOME PERSONAL INCOME TAX POLICY CHOICES POLICY DECISIONS POLICY INSTRUMENT POLICY REFORMS POLITICAL DECENTRALIZATION POLITICAL STABILITY POLITICAL SYSTEM POLITICAL SYSTEMS PRIVATIZATION PROPERTY RIGHTS PROVISION OF GOVERNMENT SERVICES PUBLIC DEBT PUBLIC ENFORCEMENT PUBLIC FINANCE PUBLIC INSTITUTIONS REDISTRIBUTION REGULATORS REGULATORY SYSTEM REPUTATION REVENUE PERFORMANCE RISK CONTROL RULE OF LAW SALES TAXES SECTORAL COMPOSITION SELF-REGULATION SMALL BUSINESS SOCIAL CAPITAL SUB-NATIONAL SUB-NATIONAL GOVERNMENTS SUSTAINABLE ECONOMIC GROWTH TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX AMNESTY TAX AUDIT TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX CHANGES TAX CODE TAX COLLECTIONS TAX COMPLIANCE TAX EFFORT TAX ENFORCEMENT TAX EVADERS TAX EVASION TAX LEGISLATION TAX LIABILITIES TAX OBLIGATIONS TAX OFFICIALS TAX PAYERS TAX PAYMENTS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX RATIO TAX RATIOS TAX RECEIPTS TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REPORTING TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXING POWER TAXPAYER TAXPAYER COMPLIANCE TAXPAYERS TRANSITION COUNTRIES TRANSITION COUNTRY TRANSITION ECONOMY TRANSPARENCY TREATIES UNDERDEVELOPED FINANCIAL SYSTEMS WORLD DEVELOPMENT INDICATORS 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. 2012-03-19T18:06:54Z 2012-03-19T18:06:54Z 2011-12-01 http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811 http://hdl.handle.net/10986/3690 English Policy Research working paper ; no. WPS 5922 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Publications & Research :: Policy Research Working Paper Europe and Central Asia Europe and Central Asia
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ADDED TAX
ALLOCATION OF RESOURCES
APARTHEID
AUDITS
BLACK MARKETS
BUDGET DEFICIT
CAPITAL GAINS
CAPITAL STOCK
CITIES
CIVIL PENALTIES
COEFFICIENTS
COMPARATIVE DATA
COMPETITIONS
CONSUMPTION TAXES
CORPORATE TAX
CORPORATE TAX RATE
CORPORATE TAXATION
COUNTRY RISK
DEBT DEFAULT
DEBT LEVELS
DECENTRALIZATION
DEDUCTIONS
DEFICITS
DEMOCRACIES
DEMOCRACY
DEVELOPING COUNTRIES
DIVIDENDS
ECONOMIC EFFICIENCY
ECONOMIC PERFORMANCE
EXIT MECHANISMS
FEDERALISM
FINANCES
FINANCIAL CRISIS
FINANCIAL SYSTEMS
FISCAL BURDEN
FOREIGN EXCHANGE
FOREIGN EXCHANGE MARKETS
FOREIGN INVESTMENT
FORMAL ECONOMY
FRAUD
GOVERNANCE INDEX
GOVERNANCE INDICATORS
GOVERNMENT BUDGET
GOVERNMENT EXPENDITURES
GOVERNMENT INTERVENTIONS
GOVERNMENT POLICIES
GROSS DOMESTIC PRODUCT
HARMONIZATION
HOUSEHOLD INCOME
HUMAN DEVELOPMENT
HUMAN INTERVENTION
INCOME INEQUALITY
INCOME TAX
INCOME TAXES
INCOMES
INEFFICIENT STATE
INSTITUTIONAL ENVIRONMENTS
INSURANCE
INTERGOVERNMENTAL FISCAL RELATIONS
INTERNAL REVENUE
INTERNATIONAL BANK
INVESTMENT DECISIONS
INVESTMENT INCOME
JUSTICE SYSTEM
LABOR MARKET
LACK OF TRANSPARENCY
LAND REFORM
LAW ENFORCEMENT
LEGAL ENVIRONMENT
LEGAL SYSTEM
LEGAL SYSTEMS
LOCAL GOVERNMENT
MARGINAL TAX RATES
MARKET CONDITIONS
MARKET ECONOMY
MICRO DATA
OUTSTANDING PUBLIC DEBT
PASSIVE INCOME
PERSONAL INCOME
PERSONAL INCOME TAX
POLICY CHOICES
POLICY DECISIONS
POLICY INSTRUMENT
POLICY REFORMS
POLITICAL DECENTRALIZATION
POLITICAL STABILITY
POLITICAL SYSTEM
POLITICAL SYSTEMS
PRIVATIZATION
PROPERTY RIGHTS
PROVISION OF GOVERNMENT SERVICES
PUBLIC DEBT
PUBLIC ENFORCEMENT
PUBLIC FINANCE
PUBLIC INSTITUTIONS
REDISTRIBUTION
REGULATORS
REGULATORY SYSTEM
REPUTATION
REVENUE PERFORMANCE
RISK CONTROL
RULE OF LAW
SALES TAXES
SECTORAL COMPOSITION
SELF-REGULATION
SMALL BUSINESS
SOCIAL CAPITAL
SUB-NATIONAL
SUB-NATIONAL GOVERNMENTS
SUSTAINABLE ECONOMIC GROWTH
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION SYSTEM
TAX AMNESTY
TAX AUDIT
TAX AUTHORITIES
TAX AUTHORITY
TAX BASE
TAX BASES
TAX BURDEN
TAX BURDENS
TAX CHANGES
TAX CODE
TAX COLLECTIONS
TAX COMPLIANCE
TAX EFFORT
TAX ENFORCEMENT
TAX EVADERS
TAX EVASION
TAX LEGISLATION
TAX LIABILITIES
TAX OBLIGATIONS
TAX OFFICIALS
TAX PAYERS
TAX PAYMENTS
TAX POLICIES
TAX POLICY
TAX RATE
TAX RATES
TAX RATIO
TAX RATIOS
TAX RECEIPTS
TAX REFORM
TAX REFORMS
TAX REGIME
TAX REGIMES
TAX REPORTING
TAX RETURN
TAX RETURNS
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TAX SYSTEMS
TAXABLE INCOME
TAXATION
TAXING POWER
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYERS
TRANSITION COUNTRIES
TRANSITION COUNTRY
TRANSITION ECONOMY
TRANSPARENCY
TREATIES
UNDERDEVELOPED FINANCIAL SYSTEMS
WORLD DEVELOPMENT INDICATORS
spellingShingle ADDED TAX
ALLOCATION OF RESOURCES
APARTHEID
AUDITS
BLACK MARKETS
BUDGET DEFICIT
CAPITAL GAINS
CAPITAL STOCK
CITIES
CIVIL PENALTIES
COEFFICIENTS
COMPARATIVE DATA
COMPETITIONS
CONSUMPTION TAXES
CORPORATE TAX
CORPORATE TAX RATE
CORPORATE TAXATION
COUNTRY RISK
DEBT DEFAULT
DEBT LEVELS
DECENTRALIZATION
DEDUCTIONS
DEFICITS
DEMOCRACIES
DEMOCRACY
DEVELOPING COUNTRIES
DIVIDENDS
ECONOMIC EFFICIENCY
ECONOMIC PERFORMANCE
EXIT MECHANISMS
FEDERALISM
FINANCES
FINANCIAL CRISIS
FINANCIAL SYSTEMS
FISCAL BURDEN
FOREIGN EXCHANGE
FOREIGN EXCHANGE MARKETS
FOREIGN INVESTMENT
FORMAL ECONOMY
FRAUD
GOVERNANCE INDEX
GOVERNANCE INDICATORS
GOVERNMENT BUDGET
GOVERNMENT EXPENDITURES
GOVERNMENT INTERVENTIONS
GOVERNMENT POLICIES
GROSS DOMESTIC PRODUCT
HARMONIZATION
HOUSEHOLD INCOME
HUMAN DEVELOPMENT
HUMAN INTERVENTION
INCOME INEQUALITY
INCOME TAX
INCOME TAXES
INCOMES
INEFFICIENT STATE
INSTITUTIONAL ENVIRONMENTS
INSURANCE
INTERGOVERNMENTAL FISCAL RELATIONS
INTERNAL REVENUE
INTERNATIONAL BANK
INVESTMENT DECISIONS
INVESTMENT INCOME
JUSTICE SYSTEM
LABOR MARKET
LACK OF TRANSPARENCY
LAND REFORM
LAW ENFORCEMENT
LEGAL ENVIRONMENT
LEGAL SYSTEM
LEGAL SYSTEMS
LOCAL GOVERNMENT
MARGINAL TAX RATES
MARKET CONDITIONS
MARKET ECONOMY
MICRO DATA
OUTSTANDING PUBLIC DEBT
PASSIVE INCOME
PERSONAL INCOME
PERSONAL INCOME TAX
POLICY CHOICES
POLICY DECISIONS
POLICY INSTRUMENT
POLICY REFORMS
POLITICAL DECENTRALIZATION
POLITICAL STABILITY
POLITICAL SYSTEM
POLITICAL SYSTEMS
PRIVATIZATION
PROPERTY RIGHTS
PROVISION OF GOVERNMENT SERVICES
PUBLIC DEBT
PUBLIC ENFORCEMENT
PUBLIC FINANCE
PUBLIC INSTITUTIONS
REDISTRIBUTION
REGULATORS
REGULATORY SYSTEM
REPUTATION
REVENUE PERFORMANCE
RISK CONTROL
RULE OF LAW
SALES TAXES
SECTORAL COMPOSITION
SELF-REGULATION
SMALL BUSINESS
SOCIAL CAPITAL
SUB-NATIONAL
SUB-NATIONAL GOVERNMENTS
SUSTAINABLE ECONOMIC GROWTH
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION SYSTEM
TAX AMNESTY
TAX AUDIT
TAX AUTHORITIES
TAX AUTHORITY
TAX BASE
TAX BASES
TAX BURDEN
TAX BURDENS
TAX CHANGES
TAX CODE
TAX COLLECTIONS
TAX COMPLIANCE
TAX EFFORT
TAX ENFORCEMENT
TAX EVADERS
TAX EVASION
TAX LEGISLATION
TAX LIABILITIES
TAX OBLIGATIONS
TAX OFFICIALS
TAX PAYERS
TAX PAYMENTS
TAX POLICIES
TAX POLICY
TAX RATE
TAX RATES
TAX RATIO
TAX RATIOS
TAX RECEIPTS
TAX REFORM
TAX REFORMS
TAX REGIME
TAX REGIMES
TAX REPORTING
TAX RETURN
TAX RETURNS
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TAX SYSTEMS
TAXABLE INCOME
TAXATION
TAXING POWER
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYERS
TRANSITION COUNTRIES
TRANSITION COUNTRY
TRANSITION ECONOMY
TRANSPARENCY
TREATIES
UNDERDEVELOPED FINANCIAL SYSTEMS
WORLD DEVELOPMENT INDICATORS
Torgler, Benno
Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
geographic_facet Europe and Central Asia
Europe and Central Asia
relation Policy Research working paper ; no. WPS 5922
description 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.
format Publications & Research :: Policy Research Working Paper
author Torgler, Benno
author_facet Torgler, Benno
author_sort Torgler, Benno
title Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
title_short Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
title_full Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
title_fullStr Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
title_full_unstemmed Tax Morale and Compliance : Review of Evidence and Case Studies for Europe
title_sort tax morale and compliance : review of evidence and case studies for europe
publishDate 2012
url http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111216223811
http://hdl.handle.net/10986/3690
_version_ 1764387831241768960