TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES

Autor:	Violeta Pukeliene, Austeja Kažemekaityte
Jazyk:	angličtina
Rok vydání:	2016
Předmět:	tax compliance tax evasion tax behaviour slippery slope framework tax morale tax culture Commerce HF1-6182 Economics as a science HB71-74
Zdroj:	Ekonomika, Vol 95, Iss 2 (2016)
Druh dokumentu:	article
ISSN:	1392-1258 2424-6166
DOI:	10.15388/Ekon.2016.2.10123
Popis:	The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014. Firstly, the literature on tax behaviour is analysed through the viewpoint of behavioural economics and the systemisation of the main determinants is provided. Secondly, selected tax behaviour determinants for the analysis are presented, hypotheses raised and models formed. Research suggests that tax morale, socio-cultural determinants and the relationship between tax authority and taxpayers have an overall significant impact on tax behaviour in European Union countries. Nevertheless, the effect from different determinants varies greatly across regions and countries.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/b4ca98ab43924e1bbe913404f663946a Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF