Factors Behind Weak Tax Morale: the Case of European Union Countries

Rutkauskas, Virgilijus

doi:10.15388/ekon.2016.3.10325

Cited by 6 publications

(1 citation statement)

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“…Társadalmi konszenzus van abban, hogy a társadalom tagjaink a közös terheket közösen kell viselni, még akkor is igaz ez, ha a háztartások adófizetési morálja erősen függ a lakosok korától, nemétől, képzettsági szintjétől, vallásosságától és nyilván a jövedelmi szintjétől (Rutkauskas, 2016). Ugyanakkor az adózási rendszerrel szemben három fontos követelményt is állítanak az emberek: 1) legyen igazságos, 2) legyen egyszerű, átlátható és végezetül, 3) legyen (viszonylag) stabil.…”

Section: Adópolitika Mint Családpolitika Elméleti Kérdéseiunclassified

Történelem – társadalom – vidék : Jubileumi tanulmánykötet II.

2022

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Section: Adópolitika Mint Családpolitika Elméleti Kérdéseiunclassified

Történelem – társadalom – vidék : Jubileumi tanulmánykötet II.

2022

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Tax evasion, education and shadow economy

Ciucci

2024

Econ Change Restruct

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The aim of the paper is to evaluate the influence of education on tax evasion. This study proposes a theoretical model, in which an agent can choose to allocate his labor effort between two production technologies. Higher levels of education lead to more skilled and specialized workers, and the tax authority can observe the use of advanced tools and equipment. The main result is that an increase in the general level of education leads to a labor effort substitution effect, showing that higher education can reduce tax evasion and the size of the shadow economy. Both static and dynamic estimation techniques are employed to test the theoretical findings, using a sample of 133 countries, over the period 2001–2020. The empirical analysis confirms the significant negative association between education and shadow economy.

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Tax morale: a global scoping review from the cultural approach to economics

Fonseca Corona

2024

Int Rev Econ

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There is significant academic debate on how culture influences tax morale. The existing works in the field use several approaches, methods, and geographical outreaches. This article aims to present an up-to-date review of international literature on tax morale linked to cultural factors during the last twenty-five years (from 1998 to 2022). From the cultural approach to economics, this paper analyzes relevant scientific peer-reviewed articles following the extension for scoping reviews of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA-ScR) and the Joanna Briggs Institute manual for scoping reviews. The selection process of sources of evidence yielded a total of sixty-six relevant empirical works. This review contributes to the literature on tax morale by revealing that there are scarce qualitative studies in the field; that it is necessary to develop more research focused on specific countries and regions within countries; and that more works should address how some particular cultural facets—like religion, ethnic identity, patriotism, or trust—individually affect tax morale.

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Factors Behind Weak Tax Morale: the Case of European Union Countries

Abstract: Abstract. This article investigates the theoretical and practical aspects of tax morale among households in

Cited by 6 publications

References 11 publications

Történelem – társadalom – vidék : Jubileumi tanulmánykötet II.

Történelem – társadalom – vidék : Jubileumi tanulmánykötet II.

Tax evasion, education and shadow economy

Tax morale: a global scoping review from the cultural approach to economics

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