Taxes: Attitudes and perceptions and their social bases |
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| Affiliation: | 1. Research Fellow at the Institute of Development Studies and at the International Centre for Tax and Development, United Kingdom;2. Research Fellow at the Institute of Development Studies and Research Director of the International Centre for Tax and Development, United Kingdom;1. University of Passau, Department of Economics, Innstrasse 29, 94032 Passau, Germany;2. University of Namur, Faculty of Economics / CRED, Rempart de la Vierge 8, 5000 Namur, Belgium;3. GIGA, Neuer Jungfernstieg 21, 20354 Hamburg, Germany;4. Erasmus University Rotterdam, Burgemeester Oudlaan 50, 3062 PA Rotterdam, Netherlands and IZA, Schaumburg-Lippe-Straße 5-9, 53113 Bonn, Germany |
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| Abstract: | The results of an analytical study are reported, attempting to examine the social bases of perceptions and attitudes regarding taxes and the tax system. The research focuses on three major issues: Tax consciousness; satisfaction with the fiscal system and specific taxes within it; and perceptions about the equitability of the tax system. The investigation is based on a city sample of 360 household heads in Israel. The findings indicate that the issues investigated are much more complex than is assumed in the prevalent literature. Thus, tax consciousness is not simply a result of the technicalities of tax collection as is often assumed; the satisfaction with taxes is not so much affected by their visibility or by their level of equitability as it is by other social factors; and perceptions of equitability are affected by social factors rather than by objective equitability. |
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