THE LINK BETWEEN HUMAN DEVELOPMENT AND TAX COMPLIANCE: EVIDENCE FROM A MEDIATION ANALYSIS

Batrancea Larissa
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Batrancea Larissa: BABES-BOLYAI UNIVERSITY, FACULTY OF BUSINESS, CLUJ-NAPOCA, ROMANIA

Annals - Economy Series, 2015, vol. 6, 41-45

Abstract: By performing mediation analysis with the state-of-the-art bootstrapping technique (95% bias-corrected and accelerated confidence interval; 5000 bootstrap resamples) on a worldwide sample pool of countries and territories, it is shown that human development level influences citizens’ decisions to comply with tax laws via trust in authorities. The higher the human development level, the more people tend to trust public authorities. As a result of the increase in public trust, citizens act in accordance with tax laws by honestly reporting taxable income and paying dues in time.

Keywords: mediation analysis; human development; trust in politicians; shadow economy; tax compliance. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:6:p:41-45

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