Tax compliance and tax morale: a theoretical and empirical analysis

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Edward Elgar,
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The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens’ attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens’ willingness to cooperate with tax legislations in different societies.Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
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Grouped Work ID 690fac63-1aef-5aad-24d3-c5062d62b99c
full_title tax compliance and tax morale a theoretical and empirical analysis
author torgler benno
grouping_category book
lastUpdate 2017-08-14 05:04:17AM

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author Torgler, Benno, 1972-
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title_display Tax compliance and tax morale a theoretical and empirical analysis
title_full Tax compliance and tax morale [electronic resource] : a theoretical and empirical analysis / Benno Torgler
title_short Tax compliance and tax morale
title_sub a theoretical and empirical analysis