Fiscal transparency and tax morale: Is the relationship shaped by perceptions of government performance and corruption? (Record no. 528027)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01692nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241105b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hsu, Hung-Yi |
| 245 ## - TITLE STATEMENT | |
| Title | Fiscal transparency and tax morale: Is the relationship shaped by perceptions of government performance and corruption? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 90(3), Sep, 2024: p.563-580 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The potential of fiscal transparency to improve tax morale (or the willingness to pay taxes) has been widely studied. However, the strength of the fiscal transparency-tax morale relationship may depend on how citizens perceive government performance and corruption. To probe these questions, this study draws on data from the World Values Survey Wave 7 (2017–2022), comprising 70,203 respondents from 48 countries, as well as various international governance indicators. The findings suggest that when individuals perceive more government corruption, fiscal transparency is associated with lower tax morale. In contrast, when individuals perceive better government performance, fiscal transparency has limited influence on tax morale. The results imply that the effect of fiscal transparency on tax morale is context dependent and, moreover, may backfire in countries with high levels of perceived corruption. Implications for policy and practice are discussed.- Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523231220599 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fiscal transparency, Perceptions of government, Perceived corruption, Perceived performance Tax morel. |
| 9 (RLIN) | 48533 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | International Review of Administrative Sciences |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | CORRUPTION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-11-05 | 90(3), Sep, 2024: p.563-580 | AR133455 | 2024-11-05 | Articles |