| Title |
Paying Taxes in Euro Zone Countries: Issues Behind Tax Morale / |
| Authors |
Rutkauskas, Virgilijus |
| DOI |
10.19197/tbr.v15i3.56 |
| Full Text |
|
| Is Part of |
Torun Business Reviex. 2016, 15, 3, p. 5-21.. ISSN 1643-8175. eISSN 2451-0955 |
| Keywords [eng] |
tax morale ; public goods ; logit-probit analysis. |
| Abstract [eng] |
This article investigates theoretical and practical aspects of tax morale in Euro zone 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 and disrespect of the country. Additionally, tax morale is significantly affected by such factors as age, gender, religiosity, income and education. Article concludes on possible policy options in order to increase tax morale. |
| Type |
Journal article |
| Language |
English |
| Publication date |
2016 |
