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    There’s a significant negative correlation between tax morale and the perceived size of corruption. An increase in the corruption scale by one unit increases the share of subjects indicating the highest tax morale by more than 1.7 percentage points.

    The corruption variable also remains robust after including the trust variables and the satisfaction with the

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    ceived size of corruption. An increase in the corruption scale by one unit increases the share of subjects indicating the highest tax morale by more than 1.7 percentage points.

    The corruption variable also remains robust after including the trust variables and the satisfaction with the

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    t increases the share of subjects indicating the highest tax morale by more than 1.7 percentage points.

    The corruption variable also remains robust after including the trust variables and the satisfaction with the

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    re than 1.7 percentage points.

    The corruption variable also remains robust after including the trust variables and the satisfaction with the

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    robust after including the trust variables and the satisfaction with the tax officers and the political system. Thus, based on these results we can present 3 hypotheses, which cannot be rejected. If taxpayers notice that many public officials are corrupt and many others evade taxes, they might get the feeling that their intrinsic motivation is not recognized or

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