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Tax Morale in Transition Countries

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  • Benno Torgler
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    Abstract

    This article tries to reduce the lack of tax compliance research analysing tax morale in transition countries. The empirical analysis using tax morale as a dependent variable working with World Values Survey data indicates that there is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. This difference has increased during the transition process. Furthermore, the article shows that factors such as trust in the legal system and the government have a significant positive effect on tax morale in transition economies.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Post-Communist Economies.

    Volume (Year): 15 (2003)
    Issue (Month): 3 ()
    Pages: 357-381

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    Handle: RePEc:taf:pocoec:v:15:y:2003:i:3:p:357-381

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    15. János Kornai, 2001. "Ten years after the road to a free economy: the author's self-evaluation," Politická ekonomie, University of Economics, Prague, University of Economics, Prague, vol. 2001(5).
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    17. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Systems in Transition Economics," 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 paper9701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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