Tax Morale: Direct and Indirect Paths between Trust Factors: Empirical Evidence from Greece

Konstantinos Fotiadis and Prodromos Chatzoglou

Journal of Economic Issues, 2021, vol. 55, issue 4, 1066-1100

Abstract: A plethora of evidence can be found in the literature supporting the view that citizens’ trust in the state plays a decisive role in their overall tax compliance. Nevertheless, in Greece, where the consequences of a ten years long economic crisis still exist, the phenomenon of tax evasion is still dealt with traditional enforcement methods like penalties, regular audits, and tax policy. A new conceptual model is proposed and empirically tested using data from 1,014 Greek citizens from fifty areas of Greece. It attempts to examine the combined effect of ten trust-related factors, which are grouped into four dimensions on tax morale (trust in governance quality, trust in principles and institutions, trust in fellow citizens and trust in personal perceptions). The results show that Greek citizens’ trust in tax reciprocity is the factor that mainly affects tax morale, with citizens’ trust in tax authorities and in the institution of democracy closely following.

Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/00213624.2021.1994788 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mes:jeciss:v:55:y:2021:i:4:p:1066-1100

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/MJEI20

DOI: 10.1080/00213624.2021.1994788

Access Statistics for this article

More articles in Journal of Economic Issues from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().