Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981–2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance.

中文翻译：

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税收士气是文化驱动的吗？

公民的税收遵从不仅应该对正规机构的质量作出反应，还可能受到文化驱动。我们通过调查税收士气（个人遵守税收的内在非金钱动机）是否与此人所持有的文化价值观（遵循 Hofstede 的类型学）相关联来为该文献做出贡献。该分析利用了 48 个国家的四波欧洲价值观调查（1981-2010）。文化维度是通过对一组符合 Hofstede 定义的相关调查项目进行多变量主成分分析来构建的。有序 logit 估计表明，尽管个人主义和女性气质的价值观与较高的个人税收士气有关，权力距离和不确定性规避与较低的税收士气有关。这些结果保持一致，因为我们通过区域内分析以及随后的队列内分析提高了调查的粒度级别。我们认为，这些结果不可避免地丰富了关于文化价值观和公民遵守正式制度的新兴辩论。他们还指出，在设计旨在提高税收合规性的政策时，应考虑社会文化和个人价值观。