| Culture | Culture has impact on tax morale. There are cultural differences within and between countries influencing tax morale | Alm and Torgler (2004, 2006), Brink and Porcano (2016), D’Attoma (2015), Feld and Torgler (2007), Feld et al. (2008), Frey and Torgler (2007), Horodnic and Williams (2016), Kountouris and Remoundou (2013), Torgler (2002/2003, (2003b, 2004b, c, 2005b, 2012), Williams and Horodnic (2016c) |
| National pride/patriotism | Higher pride in national origin is associated with higher tax morale | Bilgin (2014), Kondelaji et al. (2016), Leonardo and Martinez-Vazquez (2016), MacGregor and Wilkinson (2012), Martinez-Vazquez and Torgler (2009), Martins and Gomes (2014), Ristovska et al. (2013), Torgler (2003b, d, 2004b), Torgler and Schneider (2004), Trüdinger and Hildebrandt (2013) |
| Religion | No difference in tax morale between different religions | Alasfour et al. (2016), Kanniainen and Pääkkönen (2010), Torgler (2003d) |
| | Higher religious values/high attendance to church are associated with higher tax morale | Alm and Torgler (2004, 2006), Andriani (2016), Bilgin (2014), Daude et al. (2012), Feld and Torgler (2007), Feld et al. (2008), Frey and Torgler (2007), Lago-Peñas and Lago-Peñas (2010), Leonardo and Martinez-Vazquez (2016), Martinez-Vazquez and Torgler (2009), Russo (2013), Sá et al. (2015), Torgler (2003a, d, 2005a, 2006, 2012, Torgler and Murphy (2004), Torgler et al. (2007a, b, 2010), Trüdinger and Hildebrandt (2013), Vythelingum et al. (2017) |
| Sense of community (including peer effect) |
| Sense of community | A stronger sense of community fosters tax morale | Çevik (2016), Russo (2013), Trüdinger and Hildebrandt (2013) |
| Community size | Those living in larger areas have lower tax morale | Lubian and Zarri (2011), Williams and Martinez (2014) |
| | Those living in rural areas have a lower tax morale | Horodnic and Williams (2016), Williams and Horodnic (2016a, b), Windebank and Horodnic (2016) |
| Civic participation, social responsibility | Positively associated with tax morale | Andriani (2016), Barone and Mocetti (2011), Braithwaite and Ahmed (2005), Cyan et al. (2016), D’Attoma (2015), Filippin et al. (2013), Lubian and Zarri (2011), Molero and Pujol (2012), Russo (2013), Trüdinger and Hildebrandt (2013) |
| | Political participation and the intensity of discussing political matters with friends and family have negative effects on tax morale | Sá et al. (2015), Torgler (2012), Torgler and Schaffner (2007), Torgler et al. (2008) |
| Social stigma | The social disapproval (social stigma) rise the tax morale | Çevik (2016), Dell’Anno (2009), Vythelingum et al. (2017) |
| Trust |
| Trust in other taxpayers | A high trust in other taxpayers is associated with high tax morale | Çevik (2016), Kondelaji et al. (2016), Martins and Gomes (2014), Torgler (2004a, 2005b), Torgler and Schaffner (2007), Torgler et al. (2008), Trüdinger and Hildebrandt (2013) |
| Perception of tax fraud/evasion (size) | The higher the tax evasion is perceived, the lower the tax morale | Alm and Gomez (2008), Çevik (2016), Frey and Torgler (2007), Molero and Pujol (2012), Torgler and Schaffner (2007) |