Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/17764
Paying Taxes in Euro Area Countries: Issues behind Tax Morale
Type of publication
Straipsnis recenzuojamoje Lietuvos tarptautinės konferencijos medžiagoje / Article in peer-reviewed Lithuanian international conference proceedings (P1e)
Type of publication (old)
P1e
Author(s)
Rutkauskas, Virgilijus |
Title
Paying Taxes in Euro Area Countries: Issues behind Tax Morale
Date Issued
2016
Is part of
Whither Our Economies - 2016: 3rd International Scientific Conference, October 20-21, 2016: Conference Proceedings / Mykolas Romeris University. Faculty of Economics and Finance Management
Field of Science
Abstract
This article investigates theoretical and practical aspects of tax morale in euro area 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, disrespect to the country. Additionally, tax morale is significantly affected by factors like age, gender, religiousness, income and education. Article concludes on possible policy options in order to increase tax morale.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Access Rights
Atviroji prieiga / Open Access