Legitimitás és a kollektív cselekvés motivációi. Az adómorált befolyásoló tényezők
Legitimacy and the motivations of collective action: Factors influencing tax morality

Summary/Abstract: Investigating tax compliance and tax morality from a political science perspective represents a new field of social sciences. Although the literature on tax highlights mainly the economic aspects of the area, tax morality is an important issue for political science as well. For the introduction or the development of public services the government needs a significant amount of resources. One of the main resources is represented by tax revenues. Therefore, strengthening tax morality is an important issue for the government. Tax paying is complex and difficult to understand. While tax compliance can be influenced by a number of factors (such as the impact of the environment, attitudes, or individual interests), the complexity of tax rules can increase the likelihood of tax evasion. However, in the current paper I argue that government legitimacy is a basic factor to increase tax compliance and tax morality and it can stabilize a high level of tax morality in the long term. This conclusion is also supported by the literature, which shows a strong relationship between government legitimacy and tax morality. Therefore, strengthening legitimacy can be an important tool for the government to influence tax morality.

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