Torgler, Benno; Schneider, Friedrich - Center for Research in Economics, Management and the … - 2004
attempts to fill this gap in the literature, focusing on tax morale in Austria. Societal institutions such as trust or pride … have been identified as key determinants that shape tax morale in Austria. Furthermore, a lower perceived compliance leads … tax morale between 1990 and 1999, although Austria?s taxpayers still have a very high tax morale compared to other …