Tax Morale, Eastern Europe and European Enlargement

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 ta...

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Bibliographic Details
Main Author:	Torgler, Benno
Format:	Policy Research Working Paper
Language:	English
Published:	2012
Subjects:	ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE PROCEDURES ADMINISTRATIVE SYSTEM ALLOCATION OF RESOURCES AUDITS AUTHORITARIANISM BANK POLICY BUREAUCRACY CAPITAL STOCK CASH MANAGEMENT CENTRAL GOVERNMENTS CHECKS CITIZENS COEFFICIENTS COMMON MARKET COMMUNICATION TECHNOLOGIES COMMUNISM COMMUNIST CONFIDENCE OF INVESTORS CONSUMER GOODS CORRUPTION COUNTRY DUMMIES COUNTRY RISK COUNTRY TO COUNTRY CREDIBILITY DEMOCRACY DEMOCRATIC PARTICIPATION DEMOCRATIZATION DEMOGRAPHIC DEREGULATION DEVELOPING COUNTRIES DICTATORSHIP DIRECT PAYMENT ECONOMIC PERFORMANCE ECONOMIC REFORMS ECONOMIC STRUCTURES ENFORCEMENTS EQUIPMENT EXCHANGE CONTROLS EXCHANGE SYSTEM EXPENDITURE EXPENDITURE NEEDS EXPORTERS FEDERAL STATES FEDERALISM FINANCIAL AUTONOMY FINANCIAL STABILITY FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL INSTITUTIONS FISCAL POLICIES FISCAL POLICY FOREIGN CAPITAL FOREIGN INVESTMENT FRAUD GLOBAL ECONOMY GLOBALIZATION GOVERNMENT AUTHORITY GOVERNMENT BUDGET GOVERNMENT LEGITIMACY GOVERNMENT OFFICIALS GOVERNMENT REVENUE GOVERNMENT SERVICES GOVERNMENT STRUCTURES GOVERNMENT TRUST HUMAN DEVELOPMENT INCENTIVE STRUCTURE INCOME INEQUALITY INCOME TAX INCOME TAX REFORM INFORMATION SYSTEM INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL REFORMS INSTRUMENT INSURANCE INSURANCES INSURERS INTERGOVERNMENTAL FISCAL RELATIONS INTERNATIONAL BANK INTERNATIONAL ECONOMICS INVESTMENT DECISIONS JUSTICE SYSTEM LAW ENFORCEMENT LEGAL REGULATION LEGAL STRUCTURES LEGAL SYSTEM LEVELS OF GOVERNMENT LIVING STANDARDS LOCAL AUTONOMY LOCAL GOVERNMENT LOCAL TAXES MARGINAL TAX RATES MARKET ECONOMY MARKET REFORMS MEMBER STATES MONETARY FUND MUNICIPALITIES NATIONS OUTPUT PERSONAL INCOME PERSONAL INCOME TAX PLEDGES POLICY CHANGES POLITICAL ECONOMY POLITICAL ELITES POLITICAL INSTITUTIONS POLITICAL RISK POLITICAL STABILITY POLITICAL SYSTEM POLITICIANS POST OFFICE PRIVATIZATION PROPERTY RIGHTS PUBLIC ECONOMICS PUBLIC FINANCE PUBLIC INSTITUTIONS PUBLIC MANAGEMENT PUBLIC OFFICIALS PUBLIC POLICY PUBLIC SERVICE REPUBLICS REPUTATION RETURN REVENUE ADMINISTRATION REVENUE ASSIGNMENT REVENUE AUTHORITIES REVENUE NEEDS REVENUE PERFORMANCE RULE OF LAW SOCIAL CAPITAL SOCIAL COSTS SOCIAL LEARNING SOCIAL NORMS SOCIAL SECURITY SOCIALISM STATE APPARATUS STATE CAPTURE STATE INSTITUTIONS STATE PROPERTY STATE REVENUES SUB-NATIONAL SUB-NATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEM TAX ADMINISTRATIONS TAX ASSESSMENT TAX AUTHORITY TAX AVOIDANCE TAX BASES TAX BURDEN TAX CHANGES TAX COLLECTION TAX COMPLIANCE TAX COMPLIANCE COSTS TAX CONCESSIONS TAX EFFORT TAX EVADERS TAX EVASION TAX INCENTIVES TAX INSTRUMENTS TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX OFFICES TAX POLICIES TAX POLICY TAX REFORM TAX REFORMS TAX REPORTS TAX RETURNS TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSACTION COSTS TRANSITION COUNTRIES TRANSITION COUNTRY TRANSITION ECONOMIES TRANSITION ECONOMY TRANSPARENCY VETO
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20111213084401 http://hdl.handle.net/10986/3680

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Summary:	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.

Tax Morale, Eastern Europe and European Enlargement

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