Tax morale and compliance : review of evidence and case studies for Europe, Vol. 1 of 1

About

Countries

Data & Research

Learning

News

Projects & Operations

Publications

Topics

Home > Data & Research > Document Search > Report Details

Tax morale and compliance : review of evidence and case studies for Europe

Author:	Torgler, Benno;	Collection Title:	Policy Research working paper ; no. WPS 5922
Country:	Europe;	Date Stored:	2011/12/16
Document Date:	2011/12/01	Document Type:	Policy Research Working Paper
Language:	English	Region:	Europe and Central Asia
Report Number:	WPS5922	SubTopics:	Emerging Markets; Debt Markets; Taxation & Subsidies; Subnational Economic Development; Tax Law
Volume No:	1 of 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 Type		Description	File Size (mb)

	PDF 84 pages	Official version*	5.88 (approx.)
	Text	Text version**

* 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