Tax Morale in Australia: What Factors Shape It and Has It Changed Over Time
Tax Morale in Australia: What Factors Shape It and Has It Changed Over Time
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澳大利亚的税收士气：哪些因素影响它以及它是否随着时间的推移而发生变化
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
Kevin J. Murphy
中科院分区：
文献类型：
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作者：
B. Torgler;Kevin J. Murphy
纳税人为什么要自愿纳税是世界各国税务机关面临的一个重要问题。一些人认为，这是因为纳税人害怕被抓住或受到惩罚而不敢逃税。相反，其他人认为，诸如纳税士气水平等因素（即，纳税人的内在动机）影响遵守行为。虽然已经发表了许多实证研究，探讨了税收遵从行为的威慑作用，很少有研究探讨了任何细节的税收士气的概念。因此，本研究试图纠正文献中的这一差距。如果税收士气在决定遵守行为方面很重要，正如一些研究人员所建议的那样，那么了解什么可能影响一个人的税收士气水平也很重要。本文的具体目标是确定影响税收士气的因素。利用1981年和1995年世界价值观调查的澳大利亚浪潮收集的数据，本研究将表明，信任和道德信仰等因素在塑造澳大利亚的税收士气中发挥着重要作用。此外，它将表明，自1980年代初以来，澳大利亚的税收士气已大大提高，而且其速度快于许多其他经合组织国家。将讨论这一增长的可能原因。
Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, in contrast, suggest that factors such as the level of tax morale one has (i.e., the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax compliance behaviour, very few studies have explored the concept of tax morale in any detail. This study therefore attempts to rectify this gap in the literature. If tax morale is important in determining compliance behaviour, as several researchers have suggested, then it is also important to understand what might affect one’s level of tax morale. The specific aim of this paper will be to identify factors that shape or have an impact on tax morale. Using data collected from the Australian waves of the 1981 and 1995 World Values Survey, this study will demonstrate that factors such as trust and moral beliefs play an important role in shaping tax morale in Australia. Further, it will be shown that tax morale has increased significantly in Australia since the early 1980s, and that it has done so at a faster rate than many other OECD countries. Possible explanations for this increase will be discussed.