Tax morale in Australia : what shapes it and has it changed over time?

Torgler, Benno and Murphy, Kristina 2004, Tax morale in Australia : what shapes it and has it changed over time?, Journal of Australian taxation, vol. 7, no. 2, pp. 298-335.

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Title Tax morale in Australia : what shapes it and has it changed over time?
Author(s) Torgler, Benno
Murphy, Kristina
Journal name Journal of Australian taxation
Volume number 7
Issue number 2
Start page 298
End page 335
Publisher Monash University, Department of Business Law and Taxation
Place of publication Caulfield, Vic.
Publication date 2004
ISSN 1440-0405
Summary 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 penalized. Others, in contrast, suggest that factors such as the level of tax morale one has (ie, 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 article 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 article 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 plan 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.
Language eng
Field of Research 210303 Australian History (excl Aboriginal and Torres Strait Islander History)
180125 Taxation Law
HERDC Research category C1.1 Refereed article in a scholarly journal
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Document type: Journal Article
Collections: Faculty of Arts and Education
School of History, Heritage and Society
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