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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

  • Jan Hanousek
  • Filip Palda

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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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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  1. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
  2. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  3. 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.
  4. Matsusaka, John G & Palda, Filip, 1993. " The Downsian Voter Meets the Ecological Fallacy," Public Choice, Springer, vol. 77(4), pages 855-78, December.
  5. Scotchmer, Suzanne, 1989. "Who profits from taxpayer confusion?," Economics Letters, Elsevier, vol. 29(1), pages 49-55.
  6. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
  7. Filip Palda, 1998. "Evasive Ability and the Efficiency Cost of the Underground Economy," Canadian Journal of Economics, Canadian Economics Association, vol. 31(5), pages 1118-1138, November.
  8. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, vol. 1(1), pages 57-79, February.
  9. Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-83.
  10. Browning, Edgar K, 1976. "The Marginal Cost of Public Funds," Journal of Political Economy, University of Chicago Press, vol. 84(2), pages 283-98, April.
  11. Becker, Gary S, 1974. "A Theory of Social Interactions," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1063-93, Nov.-Dec..
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