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The Link Between Human Development And Tax Compliance: Evidence From A Mediation Analysis

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  • BATRANCEA LARISSA

    (BABES-BOLYAI UNIVERSITY, FACULTY OF BUSINESS, CLUJ-NAPOCA, ROMANIA)

Abstract

By performing mediation analysis with the state-of-the-art bootstrapping technique (95% bias-corrected and accelerated confidence interval; 5000 bootstrap resamples) on a worldwide sample pool of countries and territories, it is shown that human development level influences citizens’ decisions to comply with tax laws via trust in authorities. The higher the human development level, the more people tend to trust public authorities. As a result of the increase in public trust, citizens act in accordance with tax laws by honestly reporting taxable income and paying dues in time.

Suggested Citation

  • Batrancea Larissa, 2015. "The Link Between Human Development And Tax Compliance: Evidence From A Mediation Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 41-45, December.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:6:p:41-45
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    References listed on IDEAS

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    1. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
    2. Özcan, Burcu & Bjørnskov, Christian, 2011. "Social trust and human development," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 40(6), pages 753-762.
    3. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, January.
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