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Tax morale, eastern Europe and European enlargement

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  • Torgler, Benno
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    Abstract

    This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008, it shows that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that the European Union only has a limited ability to influence tax morale over time. The author observes that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality and trust in the justice system and the government are positively correlated with tax morale in 2008.

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    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 5911.

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    Date of creation: 01 Dec 2011
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    Handle: RePEc:wbk:wbrwps:5911
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    Keywords: Taxation&Subsidies; Debt Markets; Subnational Economic Development; Emerging Markets; National Governance;

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    Cited by:

    1. Jaanika Meriküll & Tairi Rõõm & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.

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