Tax morale: a global scoping review from the cultural approach to economics

Fonseca Corona, Francisco Javier

doi:10.1007/s12232-024-00446-x

Cited by 2 publications

(2 citation statements)

References 70 publications

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“…Tax morals can also be interpreted as a moral obligation to pay taxes accompanied by the belief that people must contribute to society in the form of paying taxes (Timothy & Abbas, 2021). Tax morals are influenced by the diversity of society (ten Kate et al, 2023), national pride (Strielkowski & Čábelková, 2015), religiosity (Kumi & Kwasi Bannor, 2023), and culture (Fonseca Corona, 2024).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Research result Amah et al, (2021) states that tax morale is not related to MSME tax compliance, while the findings Meiryani et al (2023) that tax morale has a positive effect on individual tax compliance. Tax morals are also usually associated with local community culture (Fonseca Corona, 2024). Research by Nikulin (2020) in Polandia, states that tax morale plays an important role in explaining unreported income items.…”

Section: Introductionmentioning

confidence: 99%

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A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Wicaksono,

Sutopo

2024

Educoretax

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This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

Wicaksono,

Sutopo

2024

Educoretax

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The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation

Supriyati,

Hapsari,

Nahumury

2024

Public and Municipal Finance

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This study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires. The sample consisted of 280 small and medium-sized enterprise (SME) taxpayers from Surabaya, Sidoarjo, and Mojokerto, Indonesia, who were interviewed either in person or via online surveys. Multiple linear regression and path analysis were conducted to evaluate the data. The findings reveal that perceived fairness and trust in the government significantly enhance tax morale, which, in turn, positively influences taxpayer compliance. Furthermore, tax morale was found to mediate the relationship between both perceived fairness and government trust with taxpayer compliance, demonstrating the importance of psychological factors in fostering tax adherence. However, the study found that the taxpayer environment and religiosity, when considered as control variables, did not have a significant impact on compliance. This indicates that while personal perceptions and trust are influential, external social factors and religious beliefs are less critical. These insights emphasize that when the issue of equity and trust in government prevails, compliance will increase among SME taxpayers. These findings suggest that by prioritizing taxpayer trust and fairness, policymakers can enhance budget predictability and efficiency in public resource distribution.

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Tax morale: a global scoping review from the cultural approach to economics

Cited by 2 publications

References 70 publications

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research

The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation

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