IDEAS home Printed from https://ideas.repec.org/a/ipf/psejou/v49y2025i4p645-666.html

Determinants of tax morale among university students in Croatia

Author

Listed:
  • Josip Viskovic

    (University of Split, Faculty of Economics, Business and Tourism, Split, Croatia)

  • Tea Sestanovic

    (University of Split, Faculty of Economics, Business and Tourism, Split, Croatia)

  • Pasko Burnac

    (University of Split, Faculty of Economics, Business and Tourism, Split, Croatia)

Abstract

This study aims to identify the main determinants of tax morale among university students in Croatia. The partial least squares structural equation modelling (PLSSEM) approach has been used, and the results show that trust in institutions, religious principles and tax knowledge positively influence the tax morale of university students. Contrary, politics, social norms, and financial knowledge negatively influence tax morale. Higher financial knowledge lowers tax morale, while students who believe that the state should have a greater influence on the economy have higher tax morale. Moreover, there are some differences in attitudes towards tax morale according to gender, age and place of birth. The research shows a general lack of tax knowledge among students, indicating a need for improved tax education initiatives. By incorporating these findings into policy and curriculum design, governments can cultivate a culture of compliance among future taxpayers, ultimately contributing to more effective and equitable tax systems.

Suggested Citation

  • Josip Viskovic & Tea Sestanovic & Pasko Burnac, 2025. "Determinants of tax morale among university students in Croatia," Public Sector Economics, Institute of Public Finance, vol. 49(4), pages 645-666.
    • Handle: RePEc:ipf:psejou:v:49:y:2025:i:4:p:645-666
    DOI: 10.3326/pse.49.4.6
    as

    Download full text from publisher

    File URL: http://pse-journal.hr/upload/files/pse/2025/4/Determinants_of_tax_morale_among_university_students_in_Croatia.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.3326/pse.49.4.6?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipf:psejou:v:49:y:2025:i:4:p:645-666. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Martina Fabris (email available below). General contact details of provider: https://edirc.repec.org/data/ijfffhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.