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Wege zu mehr Steuerehrlichkeit / Towards a Better Tax Compliance

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  • Blankart Charles B
Abstract
Individuals pay taxes because they trust in government. Governments’ adherence to the rule of law seems to increase trust and tax compliance. But the tax design also influences tax compliance. Taxes for which the quid pro quo is not visible or which are not self determined by the citizenry are more likey to be evaded. VAT according to the origin principle fares better than VAT according the destination principle. Tax design should keep revenue in balance with enforcement costs, efficiency loss and citizen’s trust in government. Questionable are extremely high tax rates, such as those on long term savings.

Suggested Citation

  • Blankart Charles B, 2008. "Wege zu mehr Steuerehrlichkeit / Towards a Better Tax Compliance," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 59(1), pages 63-90, January.
    • Handle: RePEc:bpj:ordojb:v:59:y:2008:i:1:p:63-90:n:7
    DOI: 10.1515/ordo-2008-0107
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