The glossary provides a list of terms used in the ELA website, documents and publications. These are not official definitions and will be continuously up-dated.
Glossary of terms (2018)
English (571.33 KB - PDF)Starting with "T" (1)
Tax morale
The intrinsic motivation to willingly pay taxes owed. It is a measurement of a positive attitude and commitment to the payment of tax, and often measured by assessing citizens’ views of the unacceptability of engaging in undeclared work.
[Eurofound (2013), op cit.]