Resumen de What drives tax morale? A focus on emerging economies

Christian Daude, Hamlet Gutiérrez, Ángel Melguizo Esteso

• This paper reviews the literature and contributes with some evidence based on the World Values Surveyonthe drivers of tax morale worldwide, with an emphasis on developing countries. It shows that socio-eco-nomic factors such as age, religion, gender, employment status and educational attainment have a signifi-cant impact on people�s levels of tax morale. In terms of institutional determinants, satisfaction with democ-racy, trust in government and the satisfaction with the quality of public services play an important role inincreasing tax morale. The paper also discusses future directions for research and policy action in this area