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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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    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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