Tax Morale and Compliance : Review of Evidence and Case Studies for Europe

This paper provides an overview of the
literature on tax morale and tax compliance. Most of the
material here is based on research that I have conducted
together with my co-authors over the last 10 years. Europe
has a dominant place in this paper. Sometimes results
derived from other countries are discussed that could be
relevant for Europe. The overall findings show the
importance of accountability, democratic governance,
efficient, and transparent legal structures and therefore
trust within the society to enforce tax compliance and tax morale.