Fiscal transparency and tax morale: Is the relationship shaped by perceptions of government performance and corruption?
By: Hsu, Hung-Yi
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Material type: 
BookPublisher: International Review of Administrative Sciences Description: 90(3), Sep, 2024: p.563-580.Subject(s): Fiscal transparency, Perceptions of government, Perceived corruption, Perceived performance Tax morel
In:
International Review of Administrative SciencesSummary: 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
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Articles
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Indian Institute of Public Administration | 90(3), Sep, 2024: p.563-580 | Available | AR133455 |
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
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