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Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

A.-O. Iacobuta and G. C. Mursa
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A.-O. Iacobuta: Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania

Вестник Киевского национального университета имени Тараса Шевченко. Экономика., 2018, vol. 6(201), issue 201, 64-71

Abstract: A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the in stitutional factors associated with tax morale and to highlight the resemblances and the differences among several countries across the world, grouped according to the level of development. Descriptive statistics and principal components analysis are used as methods and the analysis is carried out at country group level. The main results show that no matter the level of development, people’ intrinsic motivation to pay taxes can be associated with good institutions and government ability to efficiently allocate public funds.

Keywords: tax morale; stage of development; institutions; government; corruption; principal components analysis (search for similar items in EconPapers)
Date: 2018
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