Özet:

The tax noncompliance reduces government’s revenues and hence negatively affects citizens’ life through an inadequate provision of public services. In order to tackle tax evasion, governments usually rely on enforcement matters applying higher penalties and/or increasing the frequency of audits. On the other hand, in the last couple of years there is a growing literature and evidence suggesting that enforcement efforts alone cannot achieve significant increase on tax compliance. This literature links the willingness of citizens to pay taxes with the social values and norms, i.e. to the tax morale (Torgler 2005; Frey and Torgler 2007; Alm and Torgler 2006; Alm et al., 2011). If correct, the optimal government policies to tackle the tax evasion might defer considerably from the common ones.

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