The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint.We grounded our Military Helicopter Kit research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g.
, audit probability, fine, tax rate, income).Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world.In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005) has been found to positively relate to tax compliance and negatively relate to shadow economy.
This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from sensory play national and cross-cultural surveys to experimental games.Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.