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https://doi.org/10.15388/Ekon.2016.3.10325
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Factors behind weak tax morale: the case of European Union countries
[Zeitschriftenartikel]
Abstract This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data ... mehr
This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one’s own country and parliament. Additionally, a household’s tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.... weniger
Thesaurusschlagwörter
EU; Steuern; Zahlungsbereitschaft; Steuerhinterziehung; Steuerflucht; Moral; Korruption; politische Einstellung; sozioökonomische Faktoren; vergleichende Forschung
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
angewandte Psychologie
Freie Schlagwörter
logit-probit analysis
Sprache Dokument
Englisch
Publikationsjahr
2016
Seitenangabe
S. 7-27
Zeitschriftentitel
Ekonomika, 95 (2016) 3
ISSN
2424-6166
Status
Veröffentlichungsversion; begutachtet (peer reviewed)