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Tax Morale in Transition Countries Author info | Abstract | Publisher info | Download info | Related research | Statistics BENNO TORGLER
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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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Article provided by Taylor and Francis Journals in its journal Post-Communist Economies .
Volume (Year): 15 (2003)
Issue (Month): 3 (September)
Pages: 357-381
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Handle: RePEc:taf:pocoec:v:15:y:2003:i:3:p:357-381Contact details of provider: Web page: http://taylorandfrancis.metapress.com/link.asp?target=journal&id=102230
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