Tax Morale and Trust in Public Institutions


Les options politiques de lutte contre la pauvreté et les inégalités en Afrique


  • Wilfried Anicet Kouamé

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One significant puzzle in economics is to explain why people pay their taxes and why there are so many differences in tax compliance across countries. Much recent research has mainly identified social and religious interactions such as norms, values, culture and history as factors that could justify tax compliance. This paper aims is to provide, both theoretically and empirically a new explanation to taxpayer' willingness to comply by highlighting trust in public institutions The theoretical framework goes beyond the standard model of tax evasion by allowing social and institutional interactions. For empirical evidence, i use the World Values Survey 2010-2014 to estimate the causal impact of trust in public institutions on tax morale. The findings suggest that in emerging and developing countries, social norms play a great role on tax morale, whereas in advanced countries institutional environment seems to be one of the most important factors. The results remain robust after exploiting and conducting several sensitivity analysis.

Lieu de la conférence

Cité de l'Organisation de l'Unité Africaine et Hôtel du gouvernement, Kinshasa, République démocratique du Congo

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