Paying taxes in Euro area countries: issues behind tax morale

Rutkauskas, Virgilijus

[Zeitschriftenartikel]

dc.contributor.author	Rutkauskas, Virgilijus	de
dc.date.accessioned	2019-03-14T10:22:35Z
dc.date.available	2019-03-14T10:22:35Z
dc.date.issued	2016	de
dc.identifier.issn	2451-0955	de
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/61764
dc.description.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, gender, income and education. Article concludes on possible policy options in order to increase tax morale.	de
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.subject.ddc	Psychology	en
dc.subject.ddc	Psychologie	de
dc.subject.other	public goods; logit-probit analysis	de
dc.title	Paying taxes in Euro area countries: issues behind tax morale	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	Torun Business Review
dc.source.volume	15	de
dc.publisher.country	POL
dc.source.issue	3	de
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Applied Psychology	en
dc.subject.classoz	Public Finance	en
dc.subject.classoz	angewandte Psychologie	de
dc.subject.thesoz	EU	en
dc.subject.thesoz	Eurozone	de
dc.subject.thesoz	Steuerflucht	de
dc.subject.thesoz	Eurozone	en
dc.subject.thesoz	Steuern	de
dc.subject.thesoz	Steuerhinterziehung	de
dc.subject.thesoz	Moral	de
dc.subject.thesoz	taxes	en
dc.subject.thesoz	Steuerpolitik	de
dc.subject.thesoz	tax policy	en
dc.subject.thesoz	morality	en
dc.subject.thesoz	tax fraud	en
dc.subject.thesoz	tax evasion	en
dc.subject.thesoz	Korruption	de
dc.subject.thesoz	corruption	en
dc.subject.thesoz	EU	de
dc.rights.licence	Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0	en
dc.rights.licence	Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0	de
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10042805
internal.identifier.thesoz	10041441
internal.identifier.thesoz	10059302
internal.identifier.thesoz	10038818
internal.identifier.thesoz	10038824
internal.identifier.thesoz	10059301
internal.identifier.thesoz	10043683
internal.identifier.thesoz	10068138
dc.type.stock	article	de
dc.type.document	journal article	en
dc.type.document	Zeitschriftenartikel	de
dc.source.pageinfo	5-21	de
internal.identifier.classoz	1090303
internal.identifier.classoz	10709
internal.identifier.document	32
internal.identifier.ddc	150
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.19197/tbr.v15i3.56	de
dc.description.pubstatus	Published Version	en
dc.description.pubstatus	Veröffentlichungsversion	de
internal.identifier.licence	20
internal.identifier.pubstatus	1
internal.identifier.review	1
dc.description.misc	FDB	de
internal.dda.reference	excel-database-6@@journal article%%88
ssoar.urn.registration	false	de

Dateien zu dieser Ressource

Name:: ssoar-2016-3-rutkauskas-Paying ...
Größe:: 150.1 KB
Format:: PDF

Öffnen

Das Dokument erscheint in:

angewandte Psychologie
Applied Psychology
Öffentliche Finanzen und Finanzwissenschaft
Public Finance

Zur Kurzanzeige