IDENTIFICATION AND ESTIMATION OF THE INFLUENCE OF GENERAL MACROECONOMIC FACTORS ON CHANGES IN COUNTRY’S TAX CULTURE

Autor:	Inga Maksvytienė, Kristina Šinkūnienė
Jazyk:	angličtina
Rok vydání:	2012
Předmět:	Commerce HF1-6182 Economics as a science HB71-74
Zdroj:	Ekonomika, Vol 91, Iss 2 (2012)
Druh dokumentu:	article
ISSN:	1392-1258 2424-6166
DOI:	10.15388/Ekon.2012.0.896
Popis:	The article presents the concept of tax culture by accentuating the possibilities of tax culture expression. The general factors that influence changes in tax culture are distinguished and defined. The general macroeconomic factors that influence changes in tax culture are presented. Based on the aforementioned factors, changes in the tax culture of Member States and the macroeconomic factors are analyzed in their entirety, and the influence of such factors on the changes of tax culture is calculated and assessed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/7de1de79afc24b5db5398790213f861b Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF