Tax Morale and Public Sector Revenues in Baltic Countries

Tax Morale and Public Sector Revenues in Baltic Countries

This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit...

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Bibliographic Details
Main Author: Virgilijus Rutkauskas
Format: Article
Language:Lithuanian
Published: Vilnius University Press 2019-09-01
Series:STEPP: Socialinė Teorija, Empirija, Politika ir Praktika
Subjects:
tax payment gap
tax morale
public sector revenue
logit-probit analysis
social accounting matrixes
Online Access:http://www.zurnalai.vu.lt/STEPP/article/view/14337

Internet

http://www.zurnalai.vu.lt/STEPP/article/view/14337

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