Skip to main content

Improving Tax Literacy and Tax Morale in Young People.

Alexander, P., Balavac, M., Mukherjee, S., Massey, D. and Lymer, A., 2019. Improving Tax Literacy and Tax Morale in Young People. Technical Report. Chartered Institute of Taxation.

Full text available as:

Improving Tax Literacy and Tax Morale of Young People (Final Report for the CIOT).pdf - Published Version



This research considers socio-demographic influences and the impact enhancements to financial and tax literacy may have on young adults’ tax morale. It also considers the subjects’ perceptions of tax compliance and tax administration. The results show that gender, tax tuition, and employment experience influence tax morale. Most of the 377 students surveyed thought the UK tax system is fair, but complex with personal tax rates that are too high. The majority also believe that a significant number of taxpayers cheat by paying less than they legally owe. The research shows the positive impact of focused tax tuition on university students in raising financial and tax literacy as well as an appreciation for public finance. While the researchers were unable to conclude enhanced literacy resulted in enhanced tax morale in this study, the results nevertheless demonstrated marginal improvements in this regard, thus warranting further research into causation. The researchers make several recommendations for further initiatives and enhancements to existing programmes in taxpayer education focused on young people before they leave school and enter the job market.

Item Type:Monograph (Technical Report)
Uncontrolled Keywords:Tax Morale ; Income Tax ; Tax Fairness ; Tax Literacy ; Tax Compliance
Group:Bournemouth University Business School
ID Code:35081
Deposited By: Symplectic RT2
Deposited On:20 Jan 2021 14:38
Last Modified:14 Mar 2022 14:26


Downloads per month over past year

More statistics for this item...
Repository Staff Only -