Tax morale, Eastern Europe and European enlargement

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

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Description

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:

83 citations in Scopus
69 citations in Web of Science®
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ID Code: 54105
Item Type: Contribution to Journal (Journal Article)
Refereed: Yes
ORCID iD:
Torgler, Bennoorcid.org/0000-0002-9809-963X
Measurements or Duration: 15 pages
Keywords: Eastern Europe, taxation
DOI: 10.1016/j.postcomstud.2012.02.005
ISSN: 0967-067X
Pure ID: 32361181
Divisions: Past > QUT Faculties & Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Consult author(s) regarding copyright matters
Copyright Statement: This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected]
Deposited On: 11 Oct 2012 04:09
Last Modified: 08 Feb 2025 10:25