Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/219717 
Authors: 
Year of Publication: 
2015
Series/Report no.: 
Institute of Economic Research Working Papers No. 101/2015
Publisher: 
Institute of Economic Research (IER), Toruń
Abstract: 
Based on our assumption, tax morale significantly depends on a country's legal, historical, social and cultural background and circumstances. In the first part of the paper, we discuss the legal dimension of the tax morale - including the interconnection of law, ethics and moral. Furthermore, we analyze the facts breaching tax liabilities under the scope of the criminal law and the actions violating the tax morale but not qualified as infringement of the criminal law. In the second part of the paper, we provide empirical evidences which factors (e.g. personal characteristics, commitment for paying local taxes, knowledge about the distribution of paid taxes between central and local authorities, etc.) determine significantly the individual level of tax morale. The paper discusses these complex connections either from the viewpoint of law or economics in order to find out whether it is possible to develop the tax morale of individuals, or can the legislator adequately rule the different forms of tax evasion.
Subjects: 
tax morale
legal morale
tax regime
tax system
JEL: 
H21
H23
H24
H26
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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