Credit, tax morale and tax compliance: Evidences from OECD countries

被引：0
|
作者：
Yang De-qian [1 ]
Kuang Xiao-ping [1 ]
机构：
[1] Jiangxi Univ Finance & Econ, Sch Publ Adm, Nanchang 330013, Peoples R China
来源：
PROCEEDINGS OF 2007 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (3RD), VOL I | 2007年
关键词：
tax morale; tax compliance; shadow economy; confidence;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
A neglected aspect of tax compliance is the impact of tax morale. The paper analyzes tax morale in OECD countries based on data from World Values Survey. Firstly, the relationship between tax morale and tax compliance is analyzed in the paper. The result indicates that the size of shadow economy is negatively correlated to the level of tax morale. The paper also analyzes tax morale as a dependent variable and gives answer to what shapes tax morale. The result shows that the credit in civil service and legal system has an obviously positive effect on tax morale.
引用
收藏
页码：1088 / 1092
页数：5
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