Tax Morale in Transition Countries

Deniz Turan () and Ali Yurdakul ()
Additional contact information
Deniz Turan: Bilecik Seyh Edebali University
Ali Yurdakul: Bilecik Seyh Edebali University

Business and Economics Research Journal, 2014, vol. 5, issue 1, 123-141

Abstract: Much of Central and East Europe countries and Central Asia countries faced unprecedented political,economic, and social change after the collapse of communism. The rapid collapse of institutional structures produced a vacuum in many countries. The impact of transition from a centrally controlled to market economy on the tax systems has led to immense problems. In this study, the basis properties of tax structure in transition countries, developing of tax morale and the factors which affect tax morale have been analysed. The findings of this study, which was caried out using World Values Survey data, are as follows: There is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. European Union only has a limited ability to influence tax morale over time. In addition, trust in the parliament and legal system and increasing of national pride feeling have significant positive influences on tax morale in transition countries.

Keywords: Transition countries; tax morale; tax compliance; tax reforms; sociodemographic factors (search for similar items in EconPapers)
JEL-codes: H26 H30 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.berjournal.com/tax-morale-in-transition-countries Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0145

Access Statistics for this article

Business and Economics Research Journal is currently edited by Adem Anbar

More articles in Business and Economics Research Journal from Uludag University, Faculty of Economics and Administrative Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Adem Anbar ().