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Tax Morale and Compliance : Review of Evidence and Case Studies for Europe / Benno Torgler
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Torgler, Benno
- Series:
- Policy research working papers.
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Accountability.
- Debt Markets.
- Emerging Markets.
- Governance.
- Macroeconomics and Economic Growth.
- Subnational Economic Development.
- Tax compliance.
- Tax Law.
- Tax Morale.
- Taxation & Subsidies.
- Trust.
- Europe.
- Local Subjects:
- Accountability.
- Debt Markets.
- Emerging Markets.
- Governance.
- Macroeconomics and Economic Growth.
- Subnational Economic Development.
- Tax compliance.
- Tax Law.
- Tax Morale.
- Taxation & Subsidies.
- Trust.
- Europe.
- Physical Description:
- 1 online resource (84 pages)
- Other Title:
- Tax Morale and Compliance
- Place of Publication:
- Washington, D.C., The World Bank, 2011
- System Details:
- data file
- Summary:
- 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 over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.
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