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Determinants of Tax Morale in Croatia: an Ordered Logit Model

Author

Listed:
  • Bejaković Predrag

    (Institute of Public Finance, Zagreb, Croatia)

  • Bezeredi Slavko

    (Institute of Public Finance, Zagreb, Croatia)

Abstract

Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues.

Suggested Citation

  • Bejaković Predrag & Bezeredi Slavko, 2019. "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, vol. 10(2), pages 37-48, September.
    • Handle: RePEc:bit:bsrysr:v:10:y:2019:i:2:p:37-48:n:3
    DOI: 10.2478/bsrj-2019-016
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    References listed on IDEAS

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    5. Jorge Martinz-Vazquez & Benno Torgler, 2005. "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series 2005-33, Center for Research in Economics, Management and the Arts (CREMA).
    6. Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
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    8. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
    9. Colin C. WILLIAMS & Josip FRANIC, 2017. "Tackling the illegitimate under-reporting of salaries in Southeast Europe: some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8, pages 5-28, June.
    10. Patrick Royston, 2004. "Multiple imputation of missing values," Stata Journal, StataCorp LP, vol. 4(3), pages 227-241, September.
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    13. Torgler, Benno, 2006. "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September.
    14. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    15. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
    16. Friedrich Schneider, 2017. "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(4), pages 44-53, 02.
    17. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April.
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    23. Colin C Williams & Ioana A Horodnic, 2016. "Tackling the undeclared economy in the European Union: an evaluation of the tax morale approach," Industrial Relations Journal, Wiley Blackwell, vol. 47(4), pages 322-340, July.
    24. Williams Colin C. & Franic Josip, 2015. "Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia," South East European Journal of Economics and Business, Sciendo, vol. 10(1), pages 18-31, April.
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    Cited by:

    1. Carvalho Junior, P.H.B. & De Cesare, C., 2022. "Who pays the property tax? Evidence from Brazil," Land Use Policy, Elsevier, vol. 120(C).

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    More about this item

    Keywords

    Croatia; ordered logit model; tax evasion; tax morale;
    All these keywords.

    JEL classification:

    • C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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