Tax Morale in Times of Economic Depression: The Case of Greece

Bitzenis, Aristidis; Vlachos, Vasileios

doi:10.1108/s1058-749720180000025008

Cited by 16 publications

(7 citation statements)

References 21 publications

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“…The researcher also contends that higher levels of inflation, income inequality and high tax rates are negatively associated with citizens' tax morale. Bitzenis and Vlachos (2018) argue that this is not always the case as at times, contrary to this generalised view some countries with high tax rates and social security burdens exhibit lower informal economies as well as high tax morale. The justification for such deviation from the norm is often linked to the state of the institutional environments and fulfilment of the implicit fiscal social contract.…”

Section: Tax Ratesmentioning

confidence: 79%

“…Researchers contend that the rational economic actor model is not enough to explain compliance levels, which are often higher than would ordinarily have been forecasted by the expected utility model (Horodnic & Williams, 2016;Horodnic, 2018;Torgler et al, 2008). According to Bitzenis and Vlachos (2018), in Greece and Dickerson (2014) in Cameroon, taxpayers comply beyond the "conditional co-operation", they comply even where the impact of audits and fines is small. Taxpayers adhere to tax laws even when the probability of detection is minimal: the question is, why?…”

Section: The Deterrence Model Tax Morale and Tax Compliancementioning

confidence: 99%

“…The argument is that the former decreases tax morale and increases non-compliance whereas the latter enhances tax morale and builds a tax compliant taxpayer. Bitzenis and Vlachos (2018), described the two environment as the use of coercive power and persuasive power of tax administration respectively. Considering the observation by Bird (2015), the two environments might be viewed as rather complementary as opposed to being alternatives.…”

Section: Synergistic Relationship Between Government and Taxpayersmentioning

confidence: 99%

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The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Mpofu

2021

Accounting, Economics, and Law: A Convivium

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The growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design. Zimbabwe adopted a presumptive tax system for various informal sector categories to enlarge the tax base and increase tax revenues mobilised. However, presumptive taxes have not generated significant revenue. Tax compliance in the informal sector has often been studied from the tax structure design, the deterrence model perspective and capacity limitations without paying adequate attention to tax morale. Tax morale can be denoted through the peer effect of the compliance behaviour of other taxpayers, the fulfilment of the psychological social contract, transparency and accountability in the use of tax revenues as well as stakeholder communication, built on mutual trust and respect. In light of these tax morale dimensions, it is evident that tax compliance can never be divorced from the intrinsic motivation to pay taxes. The inextricable link, between tax evasion, tax compliance and tax morale, motivates this study. While previous studies on tax morale have applied single method research approaches, this study adopted a sequential exploratory mixed method research design, combining both qualitative and quantitative (through the use of document reviews, semi-structured interviews and questionnaires) in order to bring a balanced view. The study found out that tax morale was a strong driver of tax evasion and non-tax compliance in the informal sector.

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Section: Tax Ratesmentioning

confidence: 79%

Section: The Deterrence Model Tax Morale and Tax Compliancementioning

confidence: 99%

Section: Synergistic Relationship Between Government and Taxpayersmentioning

confidence: 99%

See 1 more Smart Citation

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Mpofu

2021

Accounting, Economics, and Law: A Convivium

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“…The essential goods and services tax should have reduced in order to provide everyone with basic necessities and even basic services can be made free of cost. As stated by Bitzenis and Vlachos (2018), the tax collected from citizens would provide revenue to the country, which on proper mobilization would help in growing the economy of the county and will be beneficial to overcome the crisis. The government could have created and implemented plans for creating jobs.…”

Section: Role Of Social Involvement or Consumers On Enhancing Economymentioning

confidence: 99%

Role of Revenue Mobilisation in the Growth and Development of Economy: A Case Analysis of Greece

Kalogiannidis¹

2021

RWE

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The mobilizing processes in terms of long-term impact on the economy of Greece and the euro zone. Thereafter, Troika was invented in order to facilitate Greece to overcome the historical crisis.Research aim: The research has its focus on bureaucratic obstacles as well as complicated policies of fiscal laws under European Governance and regulations. Revenue mobilization might have influenced the country from a huge amount of debts. Since, it has been proved to be productive and effective, as per policies formed from the transferable Troika’s policies. The contemporary crisis was handled with the resiliency of revenue mobilization along with digitization and innovations. The primary objective of the tax system is to raise the revenue that will aid in offering the nation with valuable services to the citizens, developing the nation, encouraging innovations and trade.Period: the period of imposing revenue mobilization in the growth and the development of the economy of Greece.Research method: After the whole research study the methodologies used is the secondary methods where no analysis or physical surveys are done. The primary methods are not used all the methods are based on the researches and the studies available. The effects that have been observed by the development functions and the statistics that is available after the influence of the growth after the revenue mobilization.Country: The country taken here is GREECEResearch result: Revenue mobilization has been considered as an excellent choice for the development of the economy of a country. Taking help from the International Monetary Fund or the World Bank is considered as debt which has to be repaid, whereas revenue is collected from the country itself as taxation and tariffs. The revenue has helped the government to accumulate capital for various expenditures in the development of the nation such as building infrastructure and improving health facilities.

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“…Greece, a high-public-debt country of the European Union, was hit severely by this crisis, and it inevitably captured global attention (Lekakis and Kousis, 2013). Since late 2009, Greece has been dealing with the impact of the economic crisis, and the subsequent recession (Kentikelenis, 2017) leading to economic depression (Bitzenis and Vlachos, 2018). In an effort to remain to Eurozone and to address its debt problems, Greece announced rounds of austerity measures and structural reforms as conditions for the three consecutive structural adjustment programmes in 2010, 2012 and 2015(i.e.…”

Section: Greece In the Context Of The Economic Crisismentioning

confidence: 99%

The impact of the macro-environment on consumer scepticism towards cause-related marketing

Priporas

Kamenidou

Nguyen

et al. 2019

IMR

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Purpose The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting. Design/methodology/approach An exploratory qualitative research study utilising open-ended, semi-structured Skype interviews with 26 respondents was conducted in a country experiencing economic crisis. Findings The findings demonstrate that respondents hold a strong scepticism towards CRM campaigns and they are more negative towards the CRM campaigns initiated by foreign enterprises as compared to the domestic ones. This can be attributed to ethnocentrism, or even antipathy or animosity towards foreign companies due to crisis. Furthermore, results reveal that the political and legal elements of the macro-environment have an impact on consumer scepticism towards CRM campaigns, while the impact of the economic crisis itself did not seem to be equally significant. Originality/value This work contributes to the existing literature of CRM as it is the first study that explores the impact of macro-environmental elements on consumer scepticism towards CRM within an economic turbulence setting.

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Tax Morale in Times of Economic Depression: The Case of Greece

Cited by 16 publications

References 21 publications

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe

Role of Revenue Mobilisation in the Growth and Development of Economy: A Case Analysis of Greece

The impact of the macro-environment on consumer scepticism towards cause-related marketing

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