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What Drives Tax Morale?

Christian Daude, Hamlet Gutierrez () and Angel Melguizo ()

No 315, OECD Development Centre Working Papers from OECD Publishing

Abstract: This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area. Cet article propose une revue de la littérature existante et apporte de nouveaux éléments empiriques sur la base de données provenant de la World Values Survey, sur les déterminants de la morale fiscale dans le monde, et dans les pays en développement en particulier. Il montre que les facteurs socio-économiques tels que l’âge, la religion, le genre, la situation professionnelle et la réussite scolaire ont un effet significatif sur le degré de morale fiscale des individus. Concernant les déterminants institutionnels, l’article montre que le degré de morale fiscale des individus dépend également du niveau de satisfaction avec le système démocratique, de confiance dans le gouvernement et de satisfaction quant à la qualité des services publics. L’article conclut en proposant des pistes/orientations futures de recherche et des recommandations politiques dans ce domaine.

Keywords: developing countries; morale fiscale; pays en développement; politique fiscale; tax morale; tax policy (search for similar items in EconPapers)
JEL-codes: E62 I38 P16 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-iue, nep-mac, nep-pbe and nep-pub
Date: 2012-11-23
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Persistent link: https://EconPapers.repec.org/RePEc:oec:devaaa:315-en

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