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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.

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