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The Impact of Tax Morale on Compliance: Evidence from Firm-Level Data in Malawi
https://doi.org/10.18999/forids.55.4
https://doi.org/10.18999/forids.55.4b52b41c6-314a-4f2a-a84c-b2cd60d2eb51
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
55-4.pdf (557.2 KB)
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| アイテムタイプ | itemtype_ver1(1) | |||||||
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| 公開日 | 2025-02-10 | |||||||
| タイトル | ||||||||
| タイトル | The Impact of Tax Morale on Compliance: Evidence from Firm-Level Data in Malawi | |||||||
| 言語 | en | |||||||
| 著者 |
CHIZONDA, Gerald
× CHIZONDA, Gerald
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| アクセス権 | ||||||||
| アクセス権 | open access | |||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | Tax Morale | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | Tax Compliance | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | Malawi | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | Double LASSO | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | Public Services | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Tax revenue is crucial for development, yet non-compliance persists in developing countries. Despite the increasing adoption of self-assessment systems (SAS) that rely on voluntary compliance, the role of tax morale remains understudied. This study investigates the relationship between tax morale and compliance among 275 Malawian firms, employing a novel double LASSO methodology for variable selection and estimation. The findings reveal a strong positive association between tax morale and compliance (coefficient＝0.2377, p ＜0.01), with estimates higher than previous studies. This can be attributed to firm-level data, which provides a more accurate measurement of taxpayer attitudes and behaviors than prior research that primarily surveyed the general population. Key mechanisms underlying this relationship include perceptions of tax system fairness and satisfaction with public services, such as electricity, water, and sanitation. The study highlights the importance of tax morale in voluntary systems and suggests that improving public service provision and enhancing tax system fairness can significantly boost tax revenue in Malawi. | |||||||
| 言語 | en | |||||||
| 出版者 | ||||||||
| 出版者 | 名古屋大学大学院国際開発研究科 | |||||||
| 言語 | ja | |||||||
| 出版者 | ||||||||
| 出版者 | Graduate School of International Development, Nagoya University | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | eng | |||||||
| 資源タイプ | ||||||||
| 資源タイプresource | http://purl.org/coar/resource_type/c_6501 | |||||||
| タイプ | departmental bulletin paper | |||||||
| 出版タイプ | ||||||||
| 出版タイプ | VoR | |||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||
| ID登録 | ||||||||
| ID登録 | 10.18999/forids.55.4 | |||||||
| ID登録タイプ | JaLC | |||||||
| 収録物識別子 | ||||||||
| 収録物識別子タイプ | PISSN | |||||||
| 収録物識別子 | 1341-3732 | |||||||
| 収録物識別子 | ||||||||
| 収録物識別子タイプ | EISSN | |||||||
| 収録物識別子 | 2189-9126 | |||||||
| 書誌情報 |
ja : 国際開発研究フォーラム en : Forum of International Development Studies 巻 55, 号 4, p. 1-19, 発行日 2025-03 |
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