Trust breeds trust: How taxpayers are treated

Feld, Lars P.; Frey, Bruno S.

doi:10.1007/s101010100032

Cited by 572 publications

(387 citation statements)

References 75 publications

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“…In Feld and Frey (2002;, a psychological tax contract was determined on the condition that taxpayers and government treat each other with mutual respect and honesty. If government does not treat taxpayers as partners on an equal footing, taxpayers violate the contract and evade taxes.…”

Section: Hypothesesmentioning

confidence: 99%

“…Researchers have paid significant attention to the influence of shared societal values on individual's perceptions regarding redistribution and the welfare state (e.g., Gordon, 1989;Wenzel, 2004;2005a;2005b;Klor and Shayo, 2010;Feld and Frey, 2002;Luttens and Valfort, 2011). For instance, the degree of trust is found to play a key role when tax systems are considered.…”

Section: Introductionmentioning

confidence: 99%

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Trust in government and its effect on preferences for income redistribution and perceived tax burden

Yamamura

2013

Econ Gov

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This paper explores how a trust in government shared by neighbors is associated with individual preferences for income redistribution and individual perceptions regarding income tax burden. Three measures for trust in government are used:"trust in ministries and government agencies", "trust in diet members", and "trust in members of municipal councils". After controlling for individual characteristics, the key findings are: (1) people are more likely to express preferences for income redistribution when trust in government in their residential area is high; (2) people are more likely to perceive their tax burden as low when trust in government in their residential area is high; and (3) when the sample is divided into high-and low-income earners, these results are only clearly observed for high-income earners and not low-income earners.JEL classification: D30; D63, H20, Z13

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Section: Hypothesesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Trust in government and its effect on preferences for income redistribution and perceived tax burden

Yamamura

2013

Econ Gov

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“…Feld and Tyran (2002, p. 199), for example, argue: "All in all, too little is known as to which motivations of citizens shape tax morale". In general, Feld and Frey (2002) point out that "Most studies treat "tax morale" as a black box without discussing or even considering how it might arise or how it might be maintained. It is usually perceived as being part of the meta-preferences of taxpayers and used as the residuum in the analysis capturing unknown influences to tax evasion.…”

Section: The Relevance Of Tax Moralementioning

confidence: 99%

Tax morale in Asian countries

Torgler

2004

Journal of Asian Economics

150

107

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Abstract:This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural differences. The paper also analyses tax morale as a dependent variable and thus gives answers to what shapes tax morale. Pooling the Asian countries we find, e.g., that trust in the government and the legal system have a positive effect on tax morale. These results remain robust for India and Japan in a time series analysis. JEL classification: H260, K420

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“…While tax compliance can be defined as a state where a taxpayer has already complied with all of the taxpaying requirements. There are a few aspects that affect tax morale according to Feld & Frey (2002). Firstly, there is a perception of honesty.…”

Section: Motivation To Complymentioning

confidence: 99%

What are the Challenges in Designing An Effective Personal Income Tax System?

Raeni¹,

Sari²

2016

ECON FINANC INDONES

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This article aims to examine the challenges of designing individual's income tax systems in general and particularly to observe taxpayers' behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers' attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the 'client and service approach' between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income. Keywords: Personal Income Tax; Fairness; Tax Moral AbstrakArtikel ini bertujuan untuk menginvestigasi tantangan-tantangan yang dihadapi dalam merancang sistem perpajakan untuk wajib pajak orang pribadi dan secara khusus menganalisa perilaku wajib pajak di negara-negara berkembang. Penelitian ini menggunakan pendekatan studi literatur untuk mendapatkan secara mendalam jenis perilaku wajib pajak penghasilan orang pribadi. Berdasarkan hasil analisis terkait perilaku pajak, yang terdiri dari persepsi keadilan dan motivasi untuk mematuhi memberikan tantangan tersendiri dalam merancang pajak yang berlaku atas penghasilan pribadi di setiap negara dan terutama negara-negara berkembang. Setiap individu memiliki pola yang berbeda ketika berinteraksi terhadap kebijakan pajak. Ketika persepsi individu terhadap keadilan adalah signifikan, hal itu akan menyelaraskan pendekatan 'client and service' antara pembayar pajak dan pemerintah. Kondisi ini akan memengaruhi semangat individu untuk mematuhi kebijakan dan mencapai tingkat kepatuhan yang tinggi. Oleh karena itu, asumsi bahwa pandangan individu terhadap keadilan dan motivasi untuk mematuhi sistem pajak menjadi tantangan penting dalam merancang kebijakan terhadap wajib pajak orang pribadi.

show abstract

Trust breeds trust: How taxpayers are treated

Cited by 572 publications

References 75 publications

Trust in government and its effect on preferences for income redistribution and perceived tax burden

Trust in government and its effect on preferences for income redistribution and perceived tax burden

Tax morale in Asian countries

What are the Challenges in Designing An Effective Personal Income Tax System?

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