The Determinants of Tax Morale: Evidence from Taiwan, Japan, and South Korea

• Main Authors: CHEN, MENG-RU, 陳孟汝
• Other Authors: 黃瓊如
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/vy5s6g

碩士 === 逢甲大學 === 財稅學系 === 106 === 　　Tax evasion has been one of a most important issue in the field of public finance for a long time. However, researches mostly focus on European and American countries, and they have a poor understanding of the Asian region. Also, they discuss tax evasion issues on the economic level. Therefore, the purpose of this paper is to explore whether the factors that can explain the tax morale in the existing literature also apply to Asian countries. In addition, it is further explored whether tax morale is affected by social and emotional variables. 　　This paper uses data from the sixth wave of the World Values Survey to analyze the tax morale in Taiwan, Japan, and South Korea. In this paper, we analyze eight determinants through which shape tax morale, including age, sex, highest educational level attained, social class, religious beliefs, horizontal trust, vertical trust, and pride of nationality. 　　It is found that, elder groups in Taiwan and Japan tend to have better tax morale. Compared with men, women tend to prefer better tax morale. Furthermore, our results indicate that a higher education level leads to an increase of tax morale in Taiwan and Japan, but a decrease of tax morale in South Korea. And, in Taiwan, Japan and South Korea, those with higher social class have lower tax morale and tend to evade taxes. 　　We found that, religious person will have higher tax morale in South Korea, but it comes to an opposite effect in Taiwan and Japan. On the other hands, the vertical trust variable shows that, those that have confidence in the government are more likely to lead to higher tax morale in Japan. Also, those who show pride in the nation are more likely to have higher tax morale in Taiwan and South Korea.