Tax morale in Asian countries

Torgler, Benno

doi:10.1016/j.asieco.2004.02.001

Cited by 150 publications

(155 citation statements)

References 31 publications

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“…Konrad and Qari (2009) employ a cross-country analysis on several European countries and find strong evidence that patriotism does indeed have a positive effect on tax morale. Similar results are found for Latin America (Torgler 2005), Asia (Torgler 2004) and Russia ).…”

Section: Socio-economic Variablessupporting

confidence: 77%

“…For example, Slemrod (2003) and Frey and Torgler (2007) use data for Europe and find significant and positive effects of different "trust in state" variables on tax morale. Their results are confirmed for other countries and cultures, such as Spain (Alm and Gomez 2008), Asia (Torgler 2004), Latin America (Torgler 2005) and Russia . Another closely related variable is national pride.…”

Section: Socio-economic Variablessupporting

confidence: 73%

“…Whereas Konrad and Qari (2009) cannot find any significant effects using European data, a negative relationship is found by Torgler (2004) .…”

Section: Socio-economic Variablesmentioning

confidence: 80%

“…3 Socio-demographic Variables Almost all empirical analyses indicate that the elderly tend to have a higher tax morale and that women have a higher tax morale than men. These effects seem to be very robust and were found for many countries, including Western industrialized countries (Slemrod 2003, Frey and Torgler 2007, Konrad and Qari 2009, Latin American countries (Torgler 2005), Asia (Torgler 2004) and Russia ). Torgler (2006) includes a very broad range of countries from different cultures in his regressions and also finds accordant results.…”

Section: The Determinants Of Tax Moralementioning

confidence: 97%

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Progressive taxation and tax morale

2011

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. www.econstor.eu The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit organization supported by Deutsche Post Foundation. The center is associated with the University of Bonn and offers a stimulating research environment through its international network, workshops and conferences, data service, project support, research visits and doctoral program. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. Terms of use: Documents in D I S C U S S I O N P A P E R S E R I E SIZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.IZA Discussion Paper No. 5378 December 2010 ABSTRACT Progressive Taxation and Tax Morale *As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach -which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity measures and follow most of the tax morale literature by employing the World Values Survey to measure tax morale. Controlling for a wide range of variables, we confirm both hypotheses in our empirical analysis.JEL Classification: H26, H24, D7, D31

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Section: Socio-economic Variablessupporting

confidence: 77%

Section: Socio-economic Variablessupporting

confidence: 73%

“…Whereas Konrad and Qari (2009) cannot find any significant effects using European data, a negative relationship is found by Torgler (2004) .…”

Section: Socio-economic Variablesmentioning

confidence: 80%

Section: The Determinants Of Tax Moralementioning

confidence: 97%

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Progressive taxation and tax morale

2011

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“…Both empirical and experimental evidence reports higher level of compliance in contexts with stronger regulatory capacity. Fry and Torgler (2007) and Torgler (2004Torgler ( , 2005 report that citizens consider tax evasion more immoral than in contexts with a weaker rule of law in both high and low income countries. Given different probabilities of detection, experimental evidence shows that tax payers subject to low probability of detection tend to consider evasion less unethical than tax payers subject to high probability of detection (Blanthorne and Kaplam 2008).…”

Section: Prosocial Behaviour Legal Enforcement and Credit Marketmentioning

confidence: 99%

Is Acting Prosocially Beneficial for the Credit Market?

Andriani

2014

Review of Social Economy

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This article argues that behaving prosocially implies more transparent information during the negotiation process of a financial contract and more cooperation among the parties to respect the terms of the contract. For this reason this work considers interest rate on loans and insolvency rate functions of prosocial behaviour along with the traditional socio-economic and financial collaterals. The context of study is Italy and the analysis is developed at a crossregional level. We collect data from the two reports on "Relatives and Safety Net" produced by the Italian Centre Bureau of Statistics (ISTAT) in 1998 and 2003 and from the reports on "Regional Economics" produced by the Bank of Italy in the same years. A two-period panel model shows two interesting outcomes. Firstly, regions with a higher proportion of prosocial individuals report lower interest rates on loans and insolvency rates. Secondly, when we include the efficiency of legal enforcement, evidence supports the idea that a more efficient legal framework can act as a more reliable transmission mechanism of institutional norms and facilitate the internalisation of social norms.

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Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Agbanyo,

Musah,

Doku

et al. 2024

J of Intl Development

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Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana. Data were collected with a questionnaire from 1133 private firms randomly sampled in the Greater Accra Region. Estimation was done using structural equation modelling with maximum likelihood estimation techniques. The study finds that perceived political corruption diminishes tax morale, tolerance and compliance intentions. Moreover, tax tolerance and tax morale enhance compliance intentions. Again, tax morale and tax tolerance partially mediate the relationship between perceived political corruption and tax compliance intention, reducing corruption's negative effects on intentions to comply with tax obligations. Finally, these tax compliance behaviours vary with education, age of business, sectors and firm size. The government of Ghana needs to focus on voluntary tax compliance by convincingly fighting corruption, especially by tightening fiscal loopholes.

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Tax morale in Asian countries

Cited by 150 publications

References 31 publications

Progressive taxation and tax morale

Progressive taxation and tax morale

Is Acting Prosocially Beneficial for the Credit Market?

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

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