Tax Morale, Eastern Europe and European Enlargement

Torgler, Benno

dc.creator	Torgler, Benno
dc.date	2012-03-19T18:06:44Z
dc.date	2012-03-19T18:06:44Z
dc.date	2011-12-01
dc.date.accessioned	2023-02-17T21:01:33Z
dc.date.available	2023-02-17T21:01:33Z
dc.identifier	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
dc.identifier	http://hdl.handle.net/10986/3680
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/244644
dc.description	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.
dc.language	English
dc.relation	Policy Research working paper ; no. WPS 5911
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCOUNTABILITY
dc.subject	ACCOUNTING
dc.subject	ADMINISTRATIVE PROCEDURES
dc.subject	ADMINISTRATIVE SYSTEM
dc.subject	ALLOCATION OF RESOURCES
dc.subject	AUDITS
dc.subject	AUTHORITARIANISM
dc.subject	BANK POLICY
dc.subject	BUREAUCRACY
dc.subject	CAPITAL STOCK
dc.subject	CASH MANAGEMENT
dc.subject	CENTRAL GOVERNMENTS
dc.subject	CHECKS
dc.subject	CITIZENS
dc.subject	COEFFICIENTS
dc.subject	COMMON MARKET
dc.subject	COMMUNICATION TECHNOLOGIES
dc.subject	COMMUNISM
dc.subject	COMMUNIST
dc.subject	CONFIDENCE OF INVESTORS
dc.subject	CONSUMER GOODS
dc.subject	CORRUPTION
dc.subject	COUNTRY DUMMIES
dc.subject	COUNTRY RISK
dc.subject	COUNTRY TO COUNTRY
dc.subject	CREDIBILITY
dc.subject	DEMOCRACY
dc.subject	DEMOCRATIC PARTICIPATION
dc.subject	DEMOCRATIZATION
dc.subject	DEMOGRAPHIC
dc.subject	DEREGULATION
dc.subject	DEVELOPING COUNTRIES
dc.subject	DICTATORSHIP
dc.subject	DIRECT PAYMENT
dc.subject	ECONOMIC PERFORMANCE
dc.subject	ECONOMIC REFORMS
dc.subject	ECONOMIC STRUCTURES
dc.subject	ENFORCEMENTS
dc.subject	EQUIPMENT
dc.subject	EXCHANGE CONTROLS
dc.subject	EXCHANGE SYSTEM
dc.subject	EXPENDITURE
dc.subject	EXPENDITURE NEEDS
dc.subject	EXPORTERS
dc.subject	FEDERAL STATES
dc.subject	FEDERALISM
dc.subject	FINANCIAL AUTONOMY
dc.subject	FINANCIAL STABILITY
dc.subject	FISCAL DECENTRALIZATION
dc.subject	FISCAL FEDERALISM
dc.subject	FISCAL INSTITUTIONS
dc.subject	FISCAL POLICIES
dc.subject	FISCAL POLICY
dc.subject	FOREIGN CAPITAL
dc.subject	FOREIGN INVESTMENT
dc.subject	FRAUD
dc.subject	GLOBAL ECONOMY
dc.subject	GLOBALIZATION
dc.subject	GOVERNMENT AUTHORITY
dc.subject	GOVERNMENT BUDGET
dc.subject	GOVERNMENT LEGITIMACY
dc.subject	GOVERNMENT OFFICIALS
dc.subject	GOVERNMENT REVENUE
dc.subject	GOVERNMENT SERVICES
dc.subject	GOVERNMENT STRUCTURES
dc.subject	GOVERNMENT TRUST
dc.subject	HUMAN DEVELOPMENT
dc.subject	INCENTIVE STRUCTURE
dc.subject	INCOME INEQUALITY
dc.subject	INCOME TAX
dc.subject	INCOME TAX REFORM
dc.subject	INFORMATION SYSTEM
dc.subject	INSTITUTIONAL ARRANGEMENTS
dc.subject	INSTITUTIONAL REFORMS
dc.subject	INSTRUMENT
dc.subject	INSURANCE
dc.subject	INSURANCES
dc.subject	INSURERS
dc.subject	INTERGOVERNMENTAL FISCAL RELATIONS
dc.subject	INTERNATIONAL BANK
dc.subject	INTERNATIONAL ECONOMICS
dc.subject	INVESTMENT DECISIONS
dc.subject	JUSTICE SYSTEM
dc.subject	LAW ENFORCEMENT
dc.subject	LEGAL REGULATION
dc.subject	LEGAL STRUCTURES
dc.subject	LEGAL SYSTEM
dc.subject	LEVELS OF GOVERNMENT
dc.subject	LIVING STANDARDS
dc.subject	LOCAL AUTONOMY
dc.subject	LOCAL GOVERNMENT
dc.subject	LOCAL TAXES
dc.subject	MARGINAL TAX RATES
dc.subject	MARKET ECONOMY
dc.subject	MARKET REFORMS
dc.subject	MEMBER STATES
dc.subject	MONETARY FUND
dc.subject	MUNICIPALITIES
dc.subject	NATIONS
dc.subject	OUTPUT
dc.subject	PERSONAL INCOME
dc.subject	PERSONAL INCOME TAX
dc.subject	PLEDGES
dc.subject	POLICY CHANGES
dc.subject	POLITICAL ECONOMY
dc.subject	POLITICAL ELITES
dc.subject	POLITICAL INSTITUTIONS
dc.subject	POLITICAL RISK
dc.subject	POLITICAL STABILITY
dc.subject	POLITICAL SYSTEM
dc.subject	POLITICIANS
dc.subject	POST OFFICE
dc.subject	PRIVATIZATION
dc.subject	PROPERTY RIGHTS
dc.subject	PUBLIC ECONOMICS
dc.subject	PUBLIC FINANCE
dc.subject	PUBLIC INSTITUTIONS
dc.subject	PUBLIC MANAGEMENT
dc.subject	PUBLIC OFFICIALS
dc.subject	PUBLIC POLICY
dc.subject	PUBLIC SERVICE
dc.subject	REPUBLICS
dc.subject	REPUTATION
dc.subject	RETURN
dc.subject	REVENUE ADMINISTRATION
dc.subject	REVENUE ASSIGNMENT
dc.subject	REVENUE AUTHORITIES
dc.subject	REVENUE NEEDS
dc.subject	REVENUE PERFORMANCE
dc.subject	RULE OF LAW
dc.subject	SOCIAL CAPITAL
dc.subject	SOCIAL COSTS
dc.subject	SOCIAL LEARNING
dc.subject	SOCIAL NORMS
dc.subject	SOCIAL SECURITY
dc.subject	SOCIALISM
dc.subject	STATE APPARATUS
dc.subject	STATE CAPTURE
dc.subject	STATE INSTITUTIONS
dc.subject	STATE PROPERTY
dc.subject	STATE REVENUES
dc.subject	SUB-NATIONAL
dc.subject	SUB-NATIONAL GOVERNMENTS
dc.subject	TAX
dc.subject	TAX ADMINISTRATION
dc.subject	TAX ADMINISTRATION SYSTEM
dc.subject	TAX ADMINISTRATIONS
dc.subject	TAX ASSESSMENT
dc.subject	TAX AUTHORITY
dc.subject	TAX AVOIDANCE
dc.subject	TAX BASES
dc.subject	TAX BURDEN
dc.subject	TAX CHANGES
dc.subject	TAX COLLECTION
dc.subject	TAX COMPLIANCE
dc.subject	TAX COMPLIANCE COSTS
dc.subject	TAX CONCESSIONS
dc.subject	TAX EFFORT
dc.subject	TAX EVADERS
dc.subject	TAX EVASION
dc.subject	TAX INCENTIVES
dc.subject	TAX INSTRUMENTS
dc.subject	TAX LAWS
dc.subject	TAX LEGISLATION
dc.subject	TAX LIABILITIES
dc.subject	TAX OFFICES
dc.subject	TAX POLICIES
dc.subject	TAX POLICY
dc.subject	TAX REFORM
dc.subject	TAX REFORMS
dc.subject	TAX REPORTS
dc.subject	TAX RETURNS
dc.subject	TAX STRUCTURE
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXATION
dc.subject	TAXPAYERS
dc.subject	TRANSACTION
dc.subject	TRANSACTION COSTS
dc.subject	TRANSITION COUNTRIES
dc.subject	TRANSITION COUNTRY
dc.subject	TRANSITION ECONOMIES
dc.subject	TRANSITION ECONOMY
dc.subject	TRANSPARENCY
dc.subject	VETO
dc.title	Tax Morale, Eastern Europe and European Enlargement
dc.type	Publications & Research :: Policy Research Working Paper
dc.coverage	Europe and Central Asia
dc.coverage	Europe and Central Asia