Search results for "tax morale"

showing 3 items of 3 documents

Life satisfaction and tax morale: The role of trust in government and cultural orientation

2022

Taxes are essential for a government to function correctly, because they fund public services and promote long-term growth in a country. Tax morale is a positive attitude toward taxation shaped by extrinsic and intrinsic motivations, including numerous psychological factors. However, these factors are far from completely clear and a better understanding of what drives tax morale can greatly help governments in the design of tax policies and their administration. In this paper we test the novel hypothesis that life satisfaction is one of the psychological aspects affecting tax morale. Using longitudinal data from the World Value Survey, we show that people more satisfied with their own life …

CollectivismConfidence in governmentTax moraleSubjective well-beingEconomics and EconometricsSettore SECS-P/02 Politica EconomicaGeneral Social SciencesLife satisfactionSettore SPS/07 - Sociologia GeneraleIndividualismApplied PsychologyJournal of Behavioral and Experimental Economics
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ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING

2011

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…

tax morale tax evasion tax cheatingStudies in Business and Economics
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FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION

2011

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…

tax morale tax evasion tax cheatingStudies in Business and Economics
researchProduct