Tax Evasion, Corruption, and the Social Contract in Transition
Overall, I find strong support for the claim that the quality of government services and the level of corruption matter mightily. Clearly, other factors also matter, including the size and ownership of the firm, the fairness of the legal system, the level of competition, the tax rate, the quality of the bureaucracy, and the expectation of audits. The quality of services and the level of corruption stand out as critical factors shaping tax compliance.
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- Benno Torgler & Friedrich Schneider, 2007.
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- Torgler, Benno & Schneider, Friedrich G., 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt5q14k3wr, Berkeley Olin Program in Law & Economics.
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- Katarina Ott, 2004. "The Evolution of the Informal Economy and Tax Evasion in Croatia," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
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