Les déterminants du consentement à l’impôt en France Analyse de l’enquête du Conseil des prélèvements obligatoires 2021

This article presents the results of a survey conducted in 2021 to evaluate tax morale in France. Three measures of tax morale are defined and regressed on socio-economic characteristics and several opinion criteria. The econometric analysis shows that knowledge of the tax system, trust in government, and the perception of good use of public money are positively and strongly correlated with tax morale. Perception of fairness of the tax system also plays an important role: the perception of “fair” redistribution and the perception that different income levels “fairly contribute” are positively correlated with tax morale.