on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to …

the control group and the treatment group, controlling for additional factors that might influence compliance behaviour … appeals. Results indicate that moral suasion has hardly any effect on taxpayers' compliance behaviour. The strongest effect …

factors such as the level of tax morale one has (i.e., the intrinsic motivation one has to pay their tax) affects compliance … 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 …

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other … forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of … compliance across countries and cultures. To fully understand differences in compliance behavior across cultures one needs to …

relevant is tax compliance, given both the noted differences across countries in their levels of tax compliance and the marked … inability of standard economic models of taxpayer compliance to explain these differences. In the face of these difficulties …

There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance …. Previous studies have found differences in compliance behaviour across cultures. Novel in this paper is to investigate the …