Paying taxes in Euro zone countries: issues behind tax morale

Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Anglų kalba / English
Title:
Paying taxes in Euro zone countries: issues behind tax morale
In the Journal:
Torun business review. 2016, 15, 3, p. 5-21
Keywords:
LT
Mokesčių moralė; Viešosios gėrybės.
EN
Tax morale; public goods.; Logit-probit analysis.
Summary / Abstract:

ENThis article investigates theoretical and practical aspects of tax morale in Euro zone 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 and disrespect of the country. Additionally, tax morale is significantly affected by such factors as age, gender, religiosity, income and education. Article concludes on possible policy options in order to increase tax morale. [From the publication]

ISSN:
2451-0955; 1643-8175
Related Publications:
Permalink:
https://www.lituanistika.lt/content/79896
Updated:
2019-10-30 21:57:17
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