Willingness to pay taxes through mutual trust: The effect of fairness, governability, <scp>tax‐enforcement</scp> and outsourcing on local tax collection rates

This study extends our understanding about the interrelationship between taxation policy, democracy and financial performance in local governments. Every government, particularly ones, would like to make their residents more willing pay taxes. Based on trend of making authorities less reliant national budgets ever-increasing expectations that they provide high quality services, we investigated how public perceptions government's fairness, tax enforcement, governability outsourcing collection affect percentage property taxes collected. We used a survey 607 Israeli randomly sampled from municipalities do not outsource, independent data rates. The results indicate enforcement mediate relationship fairness However, only within outsourced was there positive rates Implications findings are discussed era governance.