Causes and contexts of tax morale

Rational considerations, community orientations, and communist rule

Bibliographic Data

ID6297909
AuthorsEva-Maria Trüdinger, Eva‐maria Trüdinger (0000-0003-3134-9347), Achim Hildebrandt (0000-0001-7389-3899)
Year2013
Volume34
Issue2
Pages191-209
Publication date2013-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueInternational Political Science Review (JOURNAL)
Journal identifiersISSN: 0192-5121 • E-ISSN: 1460-373X
PublisherSAGE Publications Inc (PUBLISHER)
DOI10.1177/0192512112447117
OpenAlexW2320874107
LanguageEN
Citations received4
References cited60

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

Citizenship · Communism · Economics · Political economy · Political science · Politics · Positive economics · Public economics · Relevance (law · Social science · Socialization · Sociology · Subject (documents · Corporate Taxation and Avoidance · Electoral Systems and Political Participation · Law · Taxation and Compliance Studies