Click here for search results
Tax morale and compliance : review of evidence and case studies for Europe, Volume 1
 
Author:Torgler, Benno; Country:Europe;
Date Stored:2011/12/16Document Date:2011/12/01
Document Type:Policy Research Working PaperSubTopics:Emerging Markets; Debt Markets; Taxation & Subsidies; Subnational Economic Development; Tax Law
Language:EnglishRegion:Europe and Central Asia
Report Number:WPS5922Collection Title:Policy Research working paper ; no. WPS 5922
Volume No:1  

Summary: 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.

Official Documents
Official, scanned versions of documents (may include signatures, etc.)
File TypeDescriptionFile Size (mb)
PDF 84 pagesOfficial version*5.88 (approx.)
TextText version**
How To Order

* The official version is derived from scanning the final, paper copy of the document and is the official,
archived version including all signatures, charts, etc.
** The text version is the OCR text of the final scanned version and is not an accurate representation of the final text.
It is provided solely to benefit users with slow connectivity.



Permanent URL for this page: http://go.worldbank.org/934ERMI900