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About Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis
The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Detailed Information
| Author: | Benno Torgler |
|---|---|
| Publication Year: | 2007 |
| ISBN: | 9781847207203 |
| Pages: | 317 |
| Language: | English |
| File Size: | 1.209 |
| Format: | |
| Price: | FREE |
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