Since 2014
FACTORS BEHIND WEAK TAX MORALE: THE CASE OF EUROPEAN UNION COUNTRIES
Ekonomika
View Archive Info| Field | Value | |
| Title |
FACTORS BEHIND WEAK TAX MORALE: THE CASE OF EUROPEAN UNION COUNTRIES
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| Creator |
Rutkauskas, Virgilijus
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| Subject |
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tax morale, tax evasion, tax avoidance, willingness to pay taxes, logit-probit analysis — |
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| Description |
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.
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| Publisher |
Vilniaus universiteto Ekonomikos fakultetas / Vilnius University Faculty of Economics
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| Contributor |
—
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| Date |
2017-01-11
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.zurnalai.vu.lt/ekonomika/article/view/10325
10.15388/Ekon.2016.3.10325 |
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| Source |
Ekonomika; Ekonomika 2016 95(3); 7-27
1392-1258 1392-1258 |
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| Language |
lit
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| Relation |
http://www.zurnalai.vu.lt/ekonomika/article/view/10325/8204
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| Rights |
Autorinės teisės (c) 2017 Ekonomika
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