Tax Morale and Compliance: Review of Evidence and Case Studies for Europe

84 Pages Posted: 20 Apr 2016

See all articles by Benno Torgler

Benno Torgler

Queensland University of Technology; CREMA; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Date Written: December 1, 2011

Abstract

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.

Keywords: Taxation & Subsidies, Subnational Economic Development, Debt Markets, Emerging Markets, Tax Law

Suggested Citation

Torgler, Benno, Tax Morale and Compliance: Review of Evidence and Case Studies for Europe (December 1, 2011). World Bank Policy Research Working Paper No. 5922. Available at SSRN: https://ssrn.com/abstract=1977173

Benno Torgler (Contact Author)

Queensland University of Technology ( email )

GPO Box 2434
2 George Street
Brisbane, Queensland 4001
Australia

CREMA

Gellertstrasse 18
Basel
Zurich, CH 8006
Switzerland

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5
Munich, DE-81679
Germany

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