Download full text
(external source)
Citation Suggestion
Please use the following Persistent Identifier (PID) to cite this document:
https://doi.org/10.19197/tbr.v15i3.56
Exports for your reference manager
Paying taxes in Euro area countries: issues behind tax morale
[journal article]
Abstract This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment - whether to pay taxes or not - is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data ... view more
This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment - whether to pay taxes or not - is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.... view less
Keywords
EU; Eurozone; taxes; tax policy; morality; tax fraud; tax evasion; corruption
Classification
Public Finance
Applied Psychology
Free Keywords
public goods; logit-probit analysis
Document language
English
Publication Year
2016
Page/Pages
p. 5-21
Journal
Torun Business Review, 15 (2016) 3
ISSN
2451-0955
Status
Published Version; peer reviewed
Licence
Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0