Driving forces of tax noncompliance and perceived tax burden in France

Les déterminants de la non-conformité et de la perception du fardeau fiscal en France

Thierry Blayac and Cécile Bazart ()
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Cécile Bazart: CEE-M - Centre d'Economie de l'Environnement - Montpellier - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - Institut Agro Montpellier - Institut Agro - Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement - UM - Université de Montpellier

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Abstract: The literature provides a list of determinants explaining tax compliance. The aim of our study is to isolate the determinants to which French taxpayers are sensitive and to assess the validity of their tax perceptions. To do this, we ran a survey on perceptions and knowledge among a representative sample of French taxpayers. We show that: (1) the tax burden is perceived as high which is explained by a feeling of unfairness, inefficient use of taxes and excessive complexity; (2) a low level of tax knowledge and (3) a non-monotonic impact of the level of income on the probability of having the feeling of overpaying.

Keywords: tax compliance; tax knowledge; perceptions; compliance costs; simplification; conformité fiscale; connaissance fiscale; coûts de conformité (search for similar items in EconPapers)
Date: 2022
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Published in Revue Economique, 2022, 73 (4), pp.605-636

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03773815

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