Abstract

There is a general consensus that developing economies need better infrastructure to foster economic growth and hence they need wider tax bases. The problem is how the tax base can be broadened. Traditionally, deterrence models have placed more emphasis on punitive choices to increase tax collections. However, these models have failed to yield desired results, especially in countries where governance mechanisms and legal frameworks are weak. In recent times, the attention has been diverted to the role of intrinsic motivation of taxpayers in increasing the tax base. In this paper, we discuss several marketing tactics that can be used to enhance tax morale. In doing so, we draw on existing theories and available empirical research in the domains of marketing and taxation.

Key words: Morale, tax, marketing, leader, project.