In recent times, the public has been made aware of the issue of tax morality primarily through major cases of tax evasion, such as the Liechtenstein tax affair. Serious publications indicate that this phenomenon affects a wide range of taxpayers. The willingness to pay taxes is certainly influenced by one's attitude towards the state, whose trust-based implications also touch on moral and ethical aspects. The extent to which tax morality and tax evasion are related has long been a subject of academic debate. This book aims to engage with this discussion and critically reflect on the influencing factors involved.