Causes and consequences of tax morale: An empirical investigation (original) (raw)

Critical Review Of Tax Morale And Tax Compliance

Nigerian Taxation, 2014

The study reviewed literature on tax compliance and tax morale with a view to give better understanding of the issues. It extensively reviewed extant literature in the subjects. In addition to the economies of crime, deference psychological factors are considered to be more important determinant of tax compliance. The paper specifically observed that tax morale is a string influence in tax compliance. The paper formulated a tax compliance model which analysed tax morale as compliance influencing factor. It finally conclude that a well balanced strategy that considers both economic and psychological factors would ensure highest level of tax compliance. The paper identified some areas of gap for further studies especially in the context of Africa

TAX MORALE AND TAX COMPLIANCE IN FRANCE, GERMANY AND AUSTRIA

1 This paper attempts to identify which factors have an impact on tax morale and tax compliance in a selected sample of developed countries, and particularly France, Germany and Austria. Empirical evidence retrieved from other contemporary studies is utilized for this purpose, based on an extended literature review performed by the authors. The methodology used is that of descriptive analysis. Comparative profiles for each of the three countries were developed, with reference to various aspects of shadow economy, including corruption, tax avoidance, social contribution avoidance, undeclared or illegal work, shelf consumption, illegal acts (black or underground economy). The determinants depicted in the findings of MIMIC approaches are underlined. Our ultimate aim is to use the three countries as benchmarks and input for future work; specifically, for the performance of a qualitative analysis and the comprehension of tax evasion in the case of Greece, so that we can reach essential and thorough proposals to the Greek government in order to contain the problem.