Torgler, Benno; Schneider, Friedrich - Center for Research in Economics, Management and the … - 2005
There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. To … resolve this puzzle of tax compliance, many researchers have argued that citizens? attitudes toward paying taxes or tax morale …, seen as the intrinsic motivation to pay taxes, can help to explain the high degree of tax compliance. However, most studies …