Seminar paper from the year 2008 in the subject Psychology - Cognition, grade: 2,0, University of Cologne, language: English, abstract: What kind of inner progress urges the tax evader to pay his tax: Is it the sovereign thought about the consequences, the late conviction that paying taxes is honest or is it more than thinking and feeling - perhaps it is an unavoidable reaction on that external tax collecting factor, determined by the tax payer's genes? This research paper is a view inside the taxpaying individual itself: In case of taxation an internal motivation to cooperate exists and it is influenced by the level of neurotransmitters.