Causes and contexts of tax morale: Rational considerations, community orientations, and communist rule

Abstract

In political theory, the subject of tax morale is closely linked to issues of citizenship and civic duties. Research on tax morale, however, is still rather underdeveloped in political science. In this article, we systematically compare a rational considerations approach with an approach focusing on the influence of community orientations on an individual's tax morale. We expect that contexts varying with the existence and duration of communist rule have caused systematic differences in terms of the motivation for tax morale. Multilevel analyses based on data taken from the fourth wave of the World Values/European Values Survey (1999/2000) confirm our expectations that socialization under communist rule strengthens the relevance of community orientations in explaining an individual's tax morale and reduces the impact of rational considerations.

Tax morale and institutional theory: a systematic review

“…Indeed, horizontal trust has a strong impact on the individuals' tax morale. When the members of a community have a high trust in other taxpayers, their tax morale is increased (Çevik, 2016;Kondelaji et al, 2016;Martins and Gomes, 2014;Torgler, , 2005bTorgler and Schaffner, 2007;Torgler et al, 2008;Trüdinger and Hildebrandt, 2013). In opposition, where the perceived level of tax evasion is high and the other taxpayers are perceived as free riders, citizens' tax morale is lower (Alm and Gomez, 2008;Çevik, 2016;Frey and Torgler, 2007;Molero and Pujol, 2012;Torgler and Schaffner, 2007).…”

“…,Trüdinger and Hildebrandt (2013),Vythelingum et al (2017) Sense of community (including peer effect) tax moraleAndriani (2016),Barone and Mocetti (2011), Braithwaite and Ahmed (2005), Cyan et al (2016), D'Attoma (2015), Filippin et al (2013), Lubian and Zarri (2011), Molero and Pujol (2012), Russo (2013), Trüdinger and Hildebrandt (2013) Political participation and the intensity of discussing political matters with friends and family have negative effects on tax morale Sá et al (2015), Torgler (2012),Torgler and Schaffner (2007),Torgler et al et al (2016),Martins and Gomes (2014),Torgler ( , 2005b,Torgler and Schaffner (2007),Torgler et al (2008),Trüdinger and Hildebrandt (2013) Perception of tax fraud/ evasion (size)…”

“…,Torgler and Werner (2005),,Trüdinger and Hildebrandt (2013),Vythelingum et al (2017),Williams and Horodnic (2016c),Williams and Martinez (2014),Windebank and Horodnic (2016) Marital Status Married people have higher tax morale than singles,Chan et al (2018),Doerrenberg and Peichl (2010),…”

Neo-Kurumsal Perspektif ile Vergi Uyumsuzluğunu Anlamak: Türkiye’deki Bir Kamuoyu Araştırmasından Bulgular

“…However, the state is expected to act in a trustworthy and fair manner in return, a logic that Frey and Torgler (2007) label "conditional cooperation". Indeed, previous studies have widely asserted that tax morale is highly correlated with trust in government (Andriani, 2016;Chan et al, 2018;Daude et al, 2012;Ibrahim et al, 2015;Kondelaji et al, 2016;Leonardo, 2011;Li, 2010;Ristovska et al, 2013;Torgler, 2012;Torgler & Schaffner, 2007;Torgler & Schneider, 2004;Trüdinger & Hildebrandt, 2013;Vythelingum et al, 2017). To evaluate this normative pillar, therefore, the following hypothesis is tested:…”

“…A shared concept of belonging to this polity motivates some individuals to pay taxes as a way of contributing to the wider community to which they belong. Previous studies, for example, have revealed that patriotism and nationalism (i.e., identification with the country) promote tax morale because they imply a greater attachment to the nation (Bilgin, 2014;Kondelaji et al, 2016;Leonardo & Martinez-Vazquez, 2016;MacGregor & Wilkinson, 2015;Martinez-Vazquez & Torgler, 2009;Martins & Gomes, 2014;Ristovska et al, 2013;Trüdinger & Hildebrandt, 2013). When citizens view themselves more as a citizen of a country, rather than a member of an ethnic community or a religious sect, then they will be more likely to pay their taxes to the government of that country to which they view themselves as belonging.…”