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

Authors: A.-O. Iacobuta, ORCID ID 0000000333186895, Doctor of Sciences (Economics), Associate professor, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,
G. C. Mursa,  ORCID ID 0000000266195416,  Doctor of Sciences (Economics), Professor, Head of Department of Economics and International Relations, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,

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.

Key words: tax morale, stage of development, institutions, government, corruption, principal components analysis

Received: 26/07/2018

1st Revision: 20/08/18

Accepted: 10/10/2018

DOI: https://doi.org/10.17721/1728-2667.2018/201-6/10


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