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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References listed on IDEAS
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- Erwin H Tiongson & Hamid R Davoodi & Sanjeev Gupta, 2000. "Corruption and the Provision of Health Care and Education Services," IMF Working Papers 00/116, International Monetary Fund.
- Benno Torgler & Friedrich Schneider, 2007.
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- Torgler, Benno & Schneider, Friedrich, 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers 2117, Institute for the Study of Labor (IZA).
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- Benno Torgler, 2003. "Tax Morale in Transition Countries," Working papers 2003/01, Faculty of Business and Economics - University of Basel.
- Jan Hanousek & Filip Palda, 2004. "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Kyklos, Wiley Blackwell, vol. 57(2), pages 237-252, 05.
- Jan Hanousek & Filip Palda, 2002. "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Public Economics 0209007, EconWPA.
- 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. Full references (including those not matched with items on IDEAS)