Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

This paper provides an overview of the literature on tax morale and tax compliance. Most of
the material here is based on research that I have conducted together with my co-authors …

Tax morale was found in literature to shape tax compliance behaviour and to be significantly
correlated with strategies of tax effort across countries. In addition views regarding the …

Recent literature on tax evasion emphasizes the importance of moral considerations to
explain compliance behavior. As a consequence scholars aim to identify factors that shape …

This study tries to remedy the current lack of tax compliance research analyzing tax morale
in 10 Eastern European countries that joined the European Union in 2004 or 2007. By …

Taxes are essential for a government to function correctly, because they fund public services
and promote long-term growth in a country. Tax morale is a positive attitude toward taxation …

Are individuals' attitudes about paying taxes consistent with their behavior? A direct link
between attitudes (tax morale) and behavior (tax compliance) has long been assumed …

This paper presents empirical evidence that “tax morale”–taxpayers' intrinsic motivation to
pay taxes–constitutes a new determinant of happiness, even after controlling for several …

Business tax evasion is an important issue for governments. Yet the factors that determine
business tax evasion have not been sufficiently examined in the literature in general, and in …