Tax morale: a global scoping review from the cultural approach to economics

Francisco Javier Fonseca Corona ()
Additional contact information
Francisco Javier Fonseca Corona: National Autonomous University of Mexico

International Review of Economics, 2024, vol. 71, issue 2, No 10, 343-365

Abstract: Abstract There is significant academic debate on how culture influences tax morale. The existing works in the field use several approaches, methods, and geographical outreaches. This article aims to present an up-to-date review of international literature on tax morale linked to cultural factors during the last twenty-five years (from 1998 to 2022). From the cultural approach to economics, this paper analyzes relevant scientific peer-reviewed articles following the extension for scoping reviews of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA-ScR) and the Joanna Briggs Institute manual for scoping reviews. The selection process of sources of evidence yielded a total of sixty-six relevant empirical works. This review contributes to the literature on tax morale by revealing that there are scarce qualitative studies in the field; that it is necessary to develop more research focused on specific countries and regions within countries; and that more works should address how some particular cultural facets—like religion, ethnic identity, patriotism, or trust—individually affect tax morale.

Keywords: Tax morale; Tax compliance; Tax avoidance; Cultural approach to economics (search for similar items in EconPapers)
JEL-codes: H2 H26 H3 Z1 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s12232-024-00446-x Abstract (text/html)
Access to the full text of the articles in this series is restricted.

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:spr:inrvec:v:71:y:2024:i:2:d:10.1007_s12232-024-00446-x

Ordering information: This journal article can be ordered from
http://www.springer. ... cy/journal/12232/PS2

DOI: 10.1007/s12232-024-00446-x

Access Statistics for this article

International Review of Economics is currently edited by Luigino Bruni

More articles in International Review of Economics from Springer, Happiness Economics and Interpersonal Relations (HEIRS)
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().