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.
|Date of creation:||01 Dec 2007|
|Contact details of provider:|| Phone: 404-413-0235|
Web page: http://aysps.gsu.edu/isp/index.html
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Benno Torgler, 2003.
"Tax Morale in Transition Countries,"
Taylor & Francis Journals, vol. 15(3), pages 357-381.
- 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.
- 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.
- 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).
- 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 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.
- 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.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0725. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson)
If references are entirely missing, you can add them using this form.