Causes and contexts of tax morale

Rational considerations, community orientations, and communist rule

Datos Bibliográficos

ID6297909
AutoresEva-Maria Trüdinger, Eva‐maria Trüdinger (0000-0003-3134-9347), Achim Hildebrandt (0000-0001-7389-3899)
Año2013
Volumen34
Número2
Páginas191-209
Fecha de publicación2013-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaInternational Political Science Review (JOURNAL)
Identificadores de la revistaISSN: 0192-5121 • E-ISSN: 1460-373X
EditorialSAGE Publications Inc (PUBLISHER)
DOI10.1177/0192512112447117
OpenAlexW2320874107
IdiomaEN
Citas recibidas4
Referencias citadas60

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