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Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

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  • A.-O. Iacobuta

    (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania)

  • G. C. Mursa

Abstract

A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the in stitutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people’ intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds.

Suggested Citation

  • A.-O. Iacobuta & G. C. Mursa, 2018. "Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 64-71.
    • Handle: RePEc:scn:pnoeeq:201a10
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    References listed on IDEAS

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