Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/214320 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2005-06
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Zusammenfassung: 
There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, many researchers have argued that citizens' attitudes toward paying taxes or tax morale, seen as the intrinsic motivation to pay taxes, can help to explain the high degree of tax compliance. However, most studies treat tax morale as a black box without discussing which factors shape it. Additionally, there is a lack of empirical evidence in the tax compliance literature that investigate attitudes towards paying taxes in Europe. Thus, a unique aspect in this paper is to examine citizens' attitudes towards paying taxes in the three European countries Switzerland, Belgium and Spain, allowing thus to investigate in detailed way the impact of internal and external institutions.
Schlagwörter: 
Tax Morale
Tax Compliance
Tax Evasion
Internal and External Institutions
JEL: 
H26
H73
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
158.97 kB





Publikationen in EconStor sind urheberrechtlich geschützt.