• 1. INTRODUCTION2. THEORETICAL CONSIDERATIONS2.1 Tax Morale2.2 Institutional Quality3. DATA3.1 Shadow Economy3.2 Tax Morale3.3 Institutional Quality4. EMPIRICAL RESULTS4.1 Specification of the Test Equation and Further Hypotheses4.2 Empirical Results of the Cross-Sectional Analysis4.3 Robustness Checks4.4 Causality5. CONCLUSIONS6. TABLES