Une éthique de responsabilité en quête de fondement - Réflexion à partir d'un contexte africain de crise

Sur quoi fonder une éthique de responsabilité et quelle place accorder aux cultures et aux traditions dans un contexte nouveau caractérisé par la mondialisation? Pour répondre à cette question, posée à partir de l’Afrique, nous avons pris un long chemin de réflexion. À partir de l’évaluation faite par Fabien Eboussi de la crise multiforme actuelle qui frappe l’Afrique, où l’auteur cherche et désigne les coupables et les responsables que sont, selon lui, les cultures africaines, la colonisation européenne et le christianisme, nous nous sommes concentré sur le sujet humain comme tel. La responsabilité est d’abord, à nos yeux, une question de conscience morale. Les approches anthropologiques utilisées dans leurs théories éthiques par Xavier Thévenot, Paul Ricoeur et Emmanuel Levinas nous ont permis de bâtir une définition du sujet comme une « liberté précédée ». L’antécédence est à la fois un principe anthropologique et éthique dans la relation et dans l’existence. Nous avons appliqué ce principe de précédence à la notion africaine d’ancestralité conçue comme le temps éthique hiérarchisé et orienté. Pour échapper à l’étroitesse tribale ou ethnique dans laquelle se vit cette ancestralité africaine, nous l’avons étendue aux dimensions de l’humanité, comme le fondement d’une éthique de responsabilité universelle. On est ancêtre de l’humanité. Sous le néologisme d’ancestrogenèse, nous avons proposé une éthique fondée sur le recrutement de ces ancêtres ou bienfaiteurs de l’humanité. L’ancestrogenèse est donc la construction d’une communauté humaine où chaque membre soit responsable de ses actes devant sa communauté locale – naturelle ou historique – en lien avec toute la communauté humaine dont la facilité de la communication accélère la convergence. À la suite de Bénezet Bujo, et pour fonder cette communauté sur le roc et la faire survivre aux fluctuations de l’esprit humain, nous avons placé le Christ à la tête des ancêtres, comme proto-ancêtre. En lui, nous avons le Verbe créateur unique, le sauveur unique et le rassembleur unique de l’humanité de tous lieux et de tous temps. Voilà qui suscite une multitude de questions d’ordre pédagogique, biblique, christologique, ecclésiologique, éthique, anthropologique, politique et sociologique, questions relatives à la formation morale du sujet-ancêtre telle qu’ébauchée dans le cadre limité de cette recherche.

Tax morale and direct democracy

This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998. The findings suggest that direct democratic rights have a significantly positive effect on tax morale.

Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

The evolution of tax morale in modern Spain

This paper studies the evolution of tax morale in Spain in the post-France era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. Te analysis uses suevey data from two sources; the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981,1990, 1995 and 1999/2000. The sutudy of evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during this period.

Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment

Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioural issue. Its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demondtrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance.

Tax morale and conditional cooperation

Why so many people pay their taxes, even though fines and audit probability are low, is a central question in the tax compliance literature. Positing a homo oeconomicus having a refined motivation structure sheds light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We find a high correlation between perceived tax evasion and tax morale. The results remain robust after exploiting endogeneity and conducting several robustness tests. We also observe a strong positive correlation between institutional quality and tax mmorale. Keywords: Tax morale; Tax compliance; Tax evasion; Pro-social behavior; Institutions

A Knight without a Sword? The Effects of Audit Courts on Tax Morale

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

The impact of tax morale and institutional quality on the shadow economy

This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).