A Knight without a Sword? The Effects of Audit Courts on Tax Morale
Bibliographic Data
| ID | 24038377 |
|---|---|
| Authors | Benno Torgler (0000-0002-9809-963X, corresponding author) |
| Year | 2005 |
| Volume | 161 |
| Issue | 4 |
| Pages | 735-760 |
| Publication date | 2005-01-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Institutional and Theoretical Economics JITE (JOURNAL) |
| Journal identifiers | ISSN: 0932-4569 • E-ISSN: 1614-0559 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/093245605775075988 |
| OpenAlex | W1485603557 |
| Language | EN |
| Citations received | 3 |
| References cited | 1 |
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.
Audit · Business · Competence (human resources) · Knight · Accounting · Auditing, Earnings Management, Governance · Corporate Taxation and Avoidance · Psychology · Social Psychology · Taxation and Compliance Studies
| Citations per year | 0.18 |
|---|---|
| Citation span | 2009 - 2022 (14) |
| Highly cited | No |