Tax Morale and Trust in Public Institutions /

I argue in this study that the taxpayers’ trust in public institutions is affected by the quality signal sent by public institutions and the management of public resources. [...] The next section discusses the previous work and findings on the relationship between the taxpayers and public institutions. [...] Indeed, the implicit contract between the taxpayer and the state requires the provision of desirable level of public good (quality and quantity). [...] Indeed, they show the existence of a strong correlation between the measure of trust in the WVS and the number of wallets lost and returned with their content intact in many countries. [...] The idea here is that the more the taxpayer is educated, the better he knows the tax system (strengths and weaknesses) and the uses of collected resources through taxes.