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Tax Morale in Transition Countries

Author

Listed:
  • Turan, Deniz

    (Bilecik Seyh Edebali University)

  • Yurdakul, Ali

    (Bilecik Seyh Edebali University)

Abstract

Much of Central and East Europe countries and Central Asia countries faced unprecedented political,economic, and social change after the collapse of communism. The rapid collapse of institutional structures produced a vacuum in many countries. The impact of transition from a centrally controlled to market economy on the tax systems has led to immense problems. In this study, the basis properties of tax structure in transition countries, developing of tax morale and the factors which affect tax morale have been analysed. The findings of this study, which was caried out using World Values Survey data, are as follows: There is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. European Union only has a limited ability to influence tax morale over time. In addition, trust in the parliament and legal system and increasing of national pride feeling have significant positive influences on tax morale in transition countries.

Suggested Citation

  • Turan, Deniz & Yurdakul, Ali, 2014. "Tax Morale in Transition Countries," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(1), pages 123-141, January.
    • Handle: RePEc:ris:buecrj:0145
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    More about this item

    Keywords

    Transition countries; tax morale; tax compliance; tax reforms; sociodemographic factors;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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