How to enhance fiscal discipline? The impact of nature of persuasive message and tax morale on taxpayers' behavior

The purpose of the study was to determine which type of persuasive messages enhances fiscal discipline. The study was conducted in an experimental plan: 4 kinds of arguments used in a persuasive communicate (legal sanctions, appeal to a sense of civic duty, the damage of one and all, the damage of specific groups) x 2 levels of tax morale (low vs. high). The dependent variable was the amount not included in the tax return. The most effective message was the message appealing to the sense of civic duty. The results are a promising prospect in developing effective persuasive tools to enhance fiscal discipline. peerReviewed publishedVersion