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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- 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,"
Wiley Blackwell, vol. 57(2), pages 237-252, 05.
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- Friedrich G. Schneider & Benno Torgler, 2006.
"What shapes attitudes toward paying taxes? Evidence from multicultural european countries,"
Economics working papers
2006-08, Department of Economics, Johannes Kepler University Linz, Austria.
- Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470.
- 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).
- 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.
- Benno Torgler, 2003.
"Tax Morale in Transition Countries,"
2003/01, Faculty of Business and Economics - University of Basel.
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