This document seeks to establish the relationship that exists between tax morale and tax evasion, for a better understanding first, the meaning of tax morale is addressed, which in summary is the predisposition that each ...

Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system. Focusing on Latin American and ...

Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted ...

This work reviews theory and empirical evidence, first of the seminal neoclassical model of taxation from Allingham and Sandmo (1972) and then of “Tax Morale” which is the broad concept that groups taxpayer’s non-pecuniary ...

In today's society, the issue of tax evasion is often a common denominator within the conversations in our daily lives, whether in business, in social circle with our friends in our homes or with relatives. This is a topic ...