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:	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
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

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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

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

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