Journal article | Zeitschriftenartikel
Paying taxes in Euro area countries: issues behind tax morale
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.
- ISSN
-
2451-0955
- Umfang
-
Seite(n): 5-21
- Sprache
-
Englisch
- Anmerkungen
-
Status: Veröffentlichungsversion; begutachtet (peer reviewed)
- Erschienen in
-
Torun Business Review, 15(3)
- Thema
-
Wirtschaft
Psychologie
Öffentliche Finanzen und Finanzwissenschaft
angewandte Psychologie
Eurozone
Steuerflucht
Steuern
Steuerhinterziehung
Moral
Steuerpolitik
Korruption
EU
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Rutkauskas, Virgilijus
- Ereignis
-
Veröffentlichung
- (wo)
-
Polen
- (wann)
-
2016
- DOI
- Rechteinformation
-
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln
- Letzte Aktualisierung
-
21.06.2024, 16:27 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Zeitschriftenartikel
Beteiligte
- Rutkauskas, Virgilijus
Entstanden
- 2016
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