Tax revenue is central to how governments finance public goods and long-term development, so understanding what shapes citizens' willingness to pay taxes, known as tax morale, matters for policy. The tax morale literature is extensive, but little of it addresses periods of economic shock or major political and economic transformation. These are precisely the moments when governments most need to raise revenue. This thesis examines how such shocks relate to tax morale, focusing on the severity of their economic impact and the nature of government responses.
The findings suggest that political context, perceived responsibility for a crisis and historical legacies shape tax morale more than the economic severity of a shock does. The thesis closes with policy implications, limitations and directions for future research.
