Quality of public governance and voluntary tax payment: experimental evidence from Indonesia

Dwi Krisnanto, Endra Iraman, Yoshikuni Ono and Makoto Kakinaka

Applied Economics Letters, 2023, vol. 30, issue 4, 543-547

Abstract: Taxpayers tend to have an aversion to taxes because they often feel that they lack information about how their taxes are being spent. By conducting a vignette survey experiment with the Indonesian taxpayers, we demonstrate that citizens are more likely to perceive their tax obligations favourably if they are exposed to information that the government is acting in a trustworthy manner. This result suggests that a government’s commitment to establishing good governance in tax revenue management can increase public confidence, which can be an important determinant of people’s tax attitudes. Our study provides new empirical evidence on the impact of psychological ties between citizens and the government on citizens’ willingness to pay taxes.

Date: 2023
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/13504851.2021.1998317 (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:taf:apeclt:v:30:y:2023:i:4:p:543-547

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAEL20

DOI: 10.1080/13504851.2021.1998317

Access Statistics for this article

Applied Economics Letters is currently edited by Anita Phillips

More articles in Applied Economics Letters from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().