Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the institutional factors associated with tax morale and to highlight the resemblances and the differences...

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Main Authors: A.-O. Iacobuta, G. C. Mursa
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 1899-12-01
Series:Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/03/201_64-71.pdf
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spelling doaj-d56696d9b7d941798699173a82a6c8562020-11-24T21:57:36ZdeuPublishing Center "Kyiv University"Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka1728-26672079-908X1899-12-016201647110.17721/1728-2667.2018/201-6/10Nstitutional Factors Associated With Tax Morale: a Country Group-Level AnalysisA.-O. Iacobuta0G. C. Mursa1Doctor of Sciences (Economics), Associate professor, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,Doctor of Sciences (Economics), Professor, Head of Department of Economics and International Relations, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the institutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people' intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/03/201_64-71.pdf
collection DOAJ
language deu
format Article
sources DOAJ
author A.-O. Iacobuta
G. C. Mursa
spellingShingle A.-O. Iacobuta
G. C. Mursa
Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
author_facet A.-O. Iacobuta
G. C. Mursa
author_sort A.-O. Iacobuta
title Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
title_short Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
title_full Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
title_fullStr Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
title_full_unstemmed Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis
title_sort nstitutional factors associated with tax morale: a country group-level analysis
publisher Publishing Center "Kyiv University"
series Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
issn 1728-2667
2079-908X
publishDate 1899-12-01
description A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the institutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people' intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds.
url http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/03/201_64-71.pdf
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AT gcmursa nstitutionalfactorsassociatedwithtaxmoraleacountrygrouplevelanalysis
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