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Tax morale, Eastern Europe and European enlargement

Torgler, Benno (2012) Tax morale, Eastern Europe and European enlargement. Communist and Post-Communist Studies, 45(1-2), pp. 11-25.

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Abstract

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

Impact and interest:

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ID Code: 54105
Item Type: Journal Article
Keywords: taxation, Eastern Europe
DOI: 10.1016/j.postcomstud.2012.02.005
ISSN: 0967-067X
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > Schools > School of Economics & Finance
Deposited On: 11 Oct 2012 14:09
Last Modified: 12 Oct 2012 14:17

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