Tax Morale, Eastern Europe and European Enlargement

43 Pages Posted: 20 Apr 2016

See all articles by Benno Torgler

Benno Torgler

Queensland University of Technology; CREMA; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Date Written: December 1, 2011

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.

Keywords: Taxation & Subsidies, Debt Markets, Subnational Economic Development, Emerging Markets, National Governance

Suggested Citation

Torgler, Benno, Tax Morale, Eastern Europe and European Enlargement (December 1, 2011). World Bank Policy Research Working Paper No. 5911. Available at SSRN: https://ssrn.com/abstract=1972127

Benno Torgler (Contact Author)

Queensland University of Technology ( email )

GPO Box 2434
2 George Street
Brisbane, Queensland 4001
Australia

CREMA

Gellertstrasse 18
Basel
Zurich, CH 8006
Switzerland

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5
Munich, DE-81679
Germany

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