The Concept of Tax Culture
In this article, Nerré’s concept of a national “tax culture” is presented. He suggests not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity. In the course of continuing globalization two different kinds of disturbances to tax culture may be identified: tax culture shocks and tax culture lags.
