Every modern and organized country is making progress when its citizens pay their taxes regardless of whether they will be audited or not by the tax authorities. This research attempts to understand the impact of various tax morale related factors on the taxpaying behavior of the exhausted, due to the 10 years long financial crisis, Greek citizens. A new conceptual model is proposed and empirically tested using data from 1.014 Greek citizens from 50 regions of Greece. The results suggest that tax conscience exerts the highest positive and direct influence on tax morale. Furthermore, the crucial role of trust in reciprocity, trust in democracy and trust in public services, which directly affect tax morale, is also confirmed. In addition, it is found that women have higher tax morale than men, while the importance of perceived (level of) tax justice is highlighted, since it indirectly influences tax morale through its strong direct effect on a large number of trust in the quality of governance related factors.

每个现代和有组织的国家都在其公民缴纳税款时取得了进步，无论他们是否会受到税务机关的审计。本研究试图了解各种税收士气相关因素对因长达 10 年的金融危机而精疲力竭的希腊公民的纳税行为的影响。提出了一个新的概念模型，并使用来自希腊 50 个地区的 1.014 名希腊公民的数据进行了实证测试。结果表明，税收良心对税收士气产生最大的积极和直接影响。此外，还证实了对互惠的信任、对民主的信任和对公共服务的信任的关键作用，这直接影响了税收士气。此外，还发现女性的纳税士气高于男性，