Tax mentality

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The term “ tax mentality ” refers to general attitudes towards the tax system , tax justice , tax honesty , etc. The term was introduced in the 1950s by the economist and finance scientist Günter Schmölders as a central component of tax psychology .

The tax mentality is one of the influencing factors for the tax burden feeling of the individual taxpayer , his individual tax morale and his tax discipline, i. H. his behavior with regard to compliance or non-compliance with his tax obligations. The tax mentality is linked to socio-cultural attitudes, individual personality traits of the taxpayer and the political-institutional conditions in the respective country. As a rule, basic attitudes, which are summarized under the term tax mentality, are deeply anchored and change only slowly, if at all. A successful tax system should therefore adapt to the existing tax mentality of the population, instead of trying to steer the tax mentality in a certain, politically desired direction with administrative pressure.

In his first empirical study from 1958, Schmölders attested that the German population tended to have a neutral tax mentality. The majority associated the concept of tax (relatively neutrally) with a 'levy'; positive or negative reviews were less represented.

The empirical effects of different tax mentalities were also found: Older people tend to behave more tax-honestly, women are relatively less represented among tax evaders and people who have greater opportunities for evasion are represented higher.

literature

  • K.-H. Hansmeyer, K. Mackscheidt: Financial Psychology. In: Handbook of Public Finance. Volume 1, 3rd edition. Tübingen 1977, pp. 553-583.
  • G. Schmölders: The Irrational in Public Finance. Problems of Financial Psychology. Hamburg 1960.
  • G. Schmölders: Financial and Tax Psychology. (= Rowohlt's German Encyclopedia. Volume 100/101). Reinbek near Hamburg 1970, ISBN 3-499-55100-4 .

Web links

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  1. ↑ G. Schmölders: The irrational in public finance . Problems of Financial Psychology. Hamburg 1960, p. 70.
  2. ↑ G. Schmölders: Financial Policy. 3. Edition. Berlin / Heidelberg / New York 1970, p. 326.
  3. ↑ G. Schmölders, K.-H. Hansmeyer: General Taxation. 5th edition. Berlin 1980, p. 75.
  4. ↑ G. Schmölders: The irrational in public finance. Problems of Financial Psychology. Hamburg 1960, p. 74 ff.
  5. ↑ Tax evaders don't just act out of greed. In: The Standard . February 9, 2014.