Positive goal framing	Negative goal framing
Citizens' tax payments are the most important source of the state's revenue. In 2005, Austria had total revenues based on taxes, dues and fees of € 58.97 billion. Thereof, € 31.8 billion were so-called transfer payments. The federation did not use them for fulfilling its own tasks but redistributed them in many ways in the form of public goods and services to the citizens.
Paying tax is making the state prosperous. If citizens honestly report to the tax office, the state is able to use the tax budget for financing and improving the welfare system and to provide its citizens with modern health care. Furthermore, if tax payments are sufficient, the state can extend infrastructure such as the road and railway system. The legal system can also be brought to a high and modern level and the safety of the state can be guaranteed. With public money, the educational system can be of high quality and offer a broad learning opportunity at schools and universities. As for arts and culture, a broad range of events can be subsidised. All citizens profit from public goods and services if taxpayers pay tax honestly.	Without paying tax no state can prosper. If citizens do not report to the tax office honestly, tax revenue is low and the state is no longer able to care about social justice and equal medical treatment for all citizens. Furthermore, if tax payments are insufficient, the state has to cut down on infrastructure; the continuous maintenance of the road and railway system can no longer be guaranteed. Extensive economies could impend in the field of security and the legal system. If public money is not enough, the educational system could deteriorate and the standard of schools and universities could decrease. As for arts and culture, a shortage of subsidies strongly curtails the cultural offer. Citizens profit less from public goods and services if a major part of the taxpayers evade.