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Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries

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  • Jan Hanousek
  • Filip Palda

Abstract

Ce papier analyse un sondage dans les Républiques Tchèque et Slovaque ainsi qu'un sondage plus limité en Hongrie et en Pologne et conclut que la fraude fiscale est la plus basse parmis ceux qui sont persuadés de recevoir des prestations gouvernementales de qualité pour les impôts qu'ils paient. Une augmentation de 20% de la qualité perçue des services du gouvernement pourrait mener à une baisse de 13 % de la fréquence de la fraude fiscale. Cette analyse est la première de son genre à démontrer une influence si vaste de la qualité des services gouvernementaux sur la complaisance fiscale. Les gouvernements des pays en transition qui souffrent d'un appareil défectif de collection d'impôts gagneraient à transmettre une information claire sur la qualité de leurs services afin de réduire l'évasion fiscale. Copyright WWZ and Helbing & Lichtenhahn Verlag AG 2004.

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Bibliographic Info

Article provided by Wiley Blackwell in its journal Kyklos.

Volume (Year): 57 (2004)
Issue (Month): 2 (05)
Pages: 237-252

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Handle: RePEc:bla:kyklos:v:57:y:2004:i:2:p:237-252

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References

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Cited by:
  1. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17287, University Library of Munich, Germany.
  2. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research, Springer, Springer, vol. 80(3), pages 555-581, February.
  3. Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers 17770, National Bureau of Economic Research, Inc.
  4. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  5. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  6. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
  7. Jaanika Meriküll & Tairi Rõõm & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers, Bank of Estonia wp2012-8, Bank of Estonia, revised 04 Feb 2013.
  8. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe, Hellenic Observatory, LSE 31, Hellenic Observatory, LSE.
  9. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series 2777, CESifo Group Munich.
  10. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  11. Andreas Buehn & Mohammad Reza Farzanegan, 2013. "Impact of education on the shadow economy: Institutions matter," Economics Bulletin, AccessEcon, vol. 33(3), pages 2052-2063.
  12. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library 26074, London School of Economics and Political Science, LSE Library.
  13. Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
  14. Eric M. Uslaner, 2011. "Corruption and Inequality," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, Ifo Institute for Economic Research at the University of Munich, vol. 9(2), pages 20-24, 07.
  15. Mutascu, Mihai, 2012. "Influence of clime conditions on tax revenues," MPRA Paper 40324, University Library of Munich, Germany.
  16. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, Springer, vol. 48(3), pages 1493-1510, May.
  17. Kenyon, Thomas, 2007. "A framework for thinking about enterprise formalization policies in developing countries," Policy Research Working Paper Series 4235, The World Bank.
  18. Eric M. Uslaner, 2007. "Tax Evasion, Corruption, and the Social Contract in Transition," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0725, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  19. Lackó, Mária, 2006. "Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon
    [The effects of tax rates and corruption on the labour market. A cross-section
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 961-985.

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