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Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich


Taxpayers' willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes toward the...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: Journal of Psychology (Zeitschrift fuer Psychologie mit Zeitschrift fuer Angewandte Psychologie)
DOI: 10.1027/0044-3409.216.4.209


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