• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2014 > Volume 2 Number 2 (May 2014) >
JOEBM 2014 Vol.2(2): 112-116 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2014.V2.108

Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers

C. Sá, A. Martins, and C. Gomes

Abstract—Tax morale is recognized as one of the most important variables to understand the levels of compliance obtained in most countries. This paper analyzes the impact of occupational status, income level, behavioral, political and psychological factors on tax morale level of Portuguese taxpayers. A sample of 1,514 Portuguese individuals was obtained from the European Values Study (EVS) developed in 2008. A factor analysis was used to extract the underlying dimensions of tax morale. Multiple regression analysis was used to explore the relationship between the dimensions revealed by factor analysis, occupational status, income level, and tax morale. The findings suggest that occupational status, income, political democratic system, individual satisfaction, trust in others, and individual´s identification with Portugal have a strong significantly effect on tax morale.

Index Terms—Portugal, tax morale, tax compliance.

C. Sá is with the Polytechnic Institute of Leiria, School of Technology and Management, Campus 2, Morro do Lena - Alto do Vieiro, 2411-901 Leiria, Portugal (e-mail: cristina.sa@ ipleiria.pt).
A. Martins is with the University of Coimbra, School of Economics, Av. Dias da Silva, 165, 3004-512 Coimbra, Portugal (e-mail: amartins@fe.uc.pt).
C. Gomes is with the University of Coimbra, School of Economics, Av. Dias da Silva, 165, 3004-512 Coimbra, Portugal and with ISR, Operations Management Group, Pinhal de Marrocos - Polo II, 3030 Coimbra, Portugal (e-mail: cfgomes@fe.uc.pt).

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Cite:C. Sá, A. Martins, and C. Gomes, "Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers," Journal of Economics, Business and Management vol. 2, no. 2, pp. 112-116, 2014.

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