조세순응에 관한 국제 연구

The Study of Tax Compliance Internationally

  This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale. The findings of the empirical investigation of data from 47 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, important equity market, effective competition laws and low serious crime rate. It shows that a powerful deterrent to tax evasion is the creation of a tax morale or climate where citizens are guaranteed economic rights, and safe lives. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Moral considerations are highest where the tax morale is high.