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SHARED STATE TAXES AND TAX POLICY OF LOCAL SELF-GOVERNMENTS IN CONNECTION WITH TAX MORALE

100%
Sipos Á.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2015
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vol. 10
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issue 3
65-88
EN
Based on our assumption, tax morale significantly depends on a country’s legal, historical, social and cultural background and circumstances. In the first part of the paper, we discuss the legal dimension of the tax morale – including the interconnection of law, ethics and moral. Furthermore, we analyze the facts breaching tax liabilities under the scope of the criminal law and the actions violating the tax morale but not qualified as infringement of the criminal law. In the second part of the paper, we provide empirical evidence on which factors (e.g. personal characteristics, commitment for paying local taxes, knowledge about the distribution of paid taxes between central and local authorities, etc.) determine significantly the individual level of tax morale. The paper discusses these complex connections either from the viewpoint of law or economics in order to find out whether it is possible to develop the tax morale of individuals, or can the legislator adequately rule the different forms of tax evasion.
2
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Typology of taxpayers and tax policy

88%
Niesiobedzka M.
Polish Psychological Bulletin
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2014
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vol. 45
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issue 3
372-379
EN
The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
3
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Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective1

88%
Williams C. C., Horodnic I. A., Williams C. C. C. C. W., Horodnic I. A. I. A. H., Williams C. C. C. C. W. s. a. u., Horodnic I. A. u. i. a. y. c.
European Spatial Research and Policy
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2015
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vol. 22
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issue 2
EN
Reporting a 2013 Eurobarometer survey of participation in the informal economy across eight Baltic countries, this paper tentatively explains the informal economy from an institutional perspective as associated with the asymmetry between the codified laws and regulations of the formal institutions (state morality) and the norms, values and beliefs of citizens (civic morality). Identifying that this non-alignment of civic morality with the formal rules is more acute when there is greater poverty and inequality, less effective redistribution and lower levels of state intervention in the labour market and welfare, the implications for theorising and tackling the informal economy are then discussed.
4

Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia

75%
Williams C. C., Franic J.
South East European Journal of Economics and Business
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2015
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vol. 10
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issue 1
18-31
EN
The aim of this paper is to evaluate contrasting policy approaches towards undeclared work. To do so, evidence is reported from 1,000 face-to-face interviews conducted in Croatia during 2013. Logistic regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but a strong association between participation in undeclared work and the level of tax morality. It thus confirms recent calls for the conventional direct controls approach, which seeks to deter engagement in undeclared work by increasing the penalties and risk of detection, to be replaced by an indirect controls approach which seeks to improve tax morality so as to encourage greater self-regulation and a culture of commitment to compliance. The implications for theory and policy are then discussed.
5

Explaining the Undeclared Economy in Bulgaria: an Institutional Asymmetry Perspective

75%
Williams C. C., Franic J., Dzhekova R.
South East European Journal of Economics and Business
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2015
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vol. 9
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issue 2
33-45
EN
This paper proposes a way of explaining the undeclared economy that represents participation in undeclared work as a violation of the social contract between the state and its citizens, and as arising when the informal institutions comprising the norms, values and beliefs of citizens (civic morality) do not align with the codified laws and regulations of a society’s formal institutions (state morality). Drawing upon evidence from 1,018 face-to-face interviews conducted in Bulgaria during 2013, the finding is that the greater is the asymmetry between formal and informal institutions (i.e., citizens’ civic morality and state morality), the greater is the likelihood of participation in the undeclared economy, and vice versa. The outcome is that tackling the undeclared economy requires a focus upon reducing this lack of alignment of formal and informal institutions. How this can be achieved in Bulgaria in particular and South-East Europe and beyond more generally, is then discussed.
6
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Tax Morale For Overcoming The Shortcomings Of Shadow Economy

75%
Lomsadze D. G.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
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2021
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vol. 1
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issue 32
5-17
PL
W opracowaniu rozważane są podstawowe problemy szarej strefy w kontekście badania jej ujawnienia w otoczeniu rynkowym. Jako przykład posłużyła koncepcja morale podatkowego. Główny cel badania polega na dostarczeniu uzasadnienia dla oszacowania wpływu morale podatkowego na rozmiar i przejawy rosyjskiej szarej strefy. W badaniach wykorzystano zarówno rosyjskie, jak i międzynarodowe opracowania na ten temat.
EN
The study considers the basic problems of the shadow economy in the context of investigating its exposure to the market environment market. The tax morale concept was used as an example. The key study objective is to provide a rationale for estimating the tax morale effects on the Russian shadow economy size and manifestations. This research utilized both Russian and international studies on the subject.
7
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Mechanizmy kształtowania się szarej strefy gospodarki. Model teoretyczny

71%
Malaczewska P.
Przegląd Statystyczny
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2016
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vol. 63
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issue 1
33-48
EN
We present theoretical model of shadow economy. The model includes not only economic factors, such as tax burden or fines for unregistered activity, but also legal and organizational background factors, such as level of bureaucracy (corruption), quality of public sector services and institutions, or tax morale. In the proposed model shadow economy arises as a result of interactions between economic entities – government and households. The Nash Equilibrium level of shadow economy is derived and comparative statics analysis is presented.
PL
Przedstawiony zostanie model teoretyczny kształtowania się szarej strefy gospodarki. Uwzględnione w nim będą zarówno czynniki typowo ekonomiczne, takie jak obciążenia podatkowe i parapodatkowe czy wysokość kar za działalność nierejestrowaną, oraz czynniki kształtujące otoczenie prawno-organizacyjne działalności gospodarczej, takie jak poziom biurokracji (korupcji), jakość instytucji publicznych, czy moralność podatkowa społeczeństwa. W proponowanym modelu szara strefa powstaje jako wynik interakcji pomiędzy podmiotami gospodarczymi – rządem i gospodarstwami domowymi. Wyznaczony zostanie poziom szarej strefy będący równowagą Nasha, po czym przeprowadzona zostanie jego statyka porównawcza.
8
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Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych

63%
Kędrzyński A.
Annales. Etyka w Życiu Gospodarczym
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2020
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vol. 23
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issue 4
65-80
EN
It is commonly stated that the behavioral aspect is problematic for economists. Nevertheless, a large strand of the literature on the topic exists, and it is high time we started making use of this fact. Using a simple literature review, the article presents some of the recent psychological discoveries from the fields of social psychology and behavioral economics that can be applied to macroeconomics in the context of estimating and reducing tax gaps (aim 1). Also, some fundamental methodological issues (aim 2a) and ethical distinctions between different meanings of procedural justice are raised (aim 2b).
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