Self-reported tax compliance in post-transition Estonia

Levenko, Natalia; Stæhr, Karsten

doi:10.1016/j.ecosys.2022.101047

Cited by 8 publications

(5 citation statements)

References 42 publications

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“…An interesting study in regard to tax compliance was the assessment of taxpayers' importance, not the government one. Levenko and Staehr (2021) conclude that tax compliance is important if it is associated with aspects such as social norms, personal norms, and customs. Brezeanu et al (2018) analyze tax compliance at the Romanian national level land come to the conclusion that through multiple regressions there can be identified two situations: first, fiscal behavior is negatively correlated with labor productivity and financial capacity; second, a positive correlation is manifested between gross domestic product per capita and the taxpayer's behavior.…”

Section: Tax Compliance Agendamentioning

confidence: 95%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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Section: Tax Compliance Agendamentioning

confidence: 95%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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“…The final choice on tax evasion will depend on the possibility of tax evasion and the personal desire to engage in it. The decision can be influenced by economic or psychological factors, with psychological factors implying that an individual's well-being may be affected even in the absence of direct economic consequences (Levenko and Staehr, 2022). Economic factors regarding tax compliance include the possibility of evasion, rational individualistic choice, and behavioural individualistic choice (Levenko and Staehr, 2022).…”

Section: Economic and Psycological Factors Of Tax Complinacementioning

confidence: 99%

“…The decision can be influenced by economic or psychological factors, with psychological factors implying that an individual's well-being may be affected even in the absence of direct economic consequences (Levenko and Staehr, 2022). Economic factors regarding tax compliance include the possibility of evasion, rational individualistic choice, and behavioural individualistic choice (Levenko and Staehr, 2022). In the context of discussing psychological factors for tax compliance, it is possible to differentiate personal norms, social norms, and norms related to interactions with the government (reciprocity) (Levenko and Staehr, 2022).…”

Section: Economic and Psycological Factors Of Tax Complinacementioning

confidence: 99%

Untitled

2024

pse

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“…As a response to this criticism, behavioural approach emerged in the tax compliance research. A large number of studies have demonstrated that taxpayers' behaviour is determined by a combination of a different sociological and psychological factors such as tax morale, norms, fairness, or tax knowledge (Jackson and Milliron 1986;Torgler and Schneider 2007;Kirchler, Hoelzl, and Wahl 2008;Richardson 2008;Braithwaite 2009;Olsen et al 2018;Hartmann et al 2022;Levenko and Staehr 2022).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour

Paleka,

Karanović,

Štambuk

2023

South East European Journal of Economics and Business

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The purpose of this study is to empirically examine whether taxpayers’ age, gender, income, and education level impact their (non)compliance. It expands the analysis through the investigation of the moderating role of selected sociodemographic variables. This research was operated in Croatia and in total it comprised 862 fully completed questionnaires. Based on this sample of individual taxpayers (income tax), to interpret the obtained results, OLS regression analysis was employed. The moderation model has been used to explore the influence of sociodemographic variables on tax compliance. The study discloses several results. First, it demonstrates that taxpayers’ age, gender, and education level are significantly associated with their compliance behaviour. In addition to this, the results confirm moderating role of gender, education level, and income level on chosen tax compliance determinants. The findings of this research contribute to policy implications in understanding the groups that require additional attention to create adequate and efficient fiscal strategies.

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Self-reported tax compliance in post-transition Estonia

Cited by 8 publications

References 42 publications

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

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The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour

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