Trust in Government Institutions and Tax Morale

Koumpias, Antonios M.; Leonardo, Gabriel; Martínez-Vázquez, Jorge

doi:10.1628/fa-2021-0006

Cited by 15 publications

(10 citation statements)

References 68 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Studies have shown that trust in government boosts communication between citizens, facilitates the building of democratic institutions, cuts transaction costs, and minimizes conflict (Dyrstad et al, 2021;Mara, 2001;Newton, 2008;Putnam, 1993). It also affects tax compliance (Koumpias et al, 2020), electoral choices (Hetherington, 1999), and policy preferences (Hetherington and Globetti, 2002;Wilkes, 2014). Trust in government also affects peoples' attitudes and willingness to comply with government-sponsored health directives especially during pandemics (Blair et al, 2017;Devine et al, 2020;Freimuth et al, 2014;Jennings et al, 2021;Siegrist and Zingg, 2014;Weinberg, 2020).…”

Section: Introductionmentioning

confidence: 99%

Suspecting the Figures: What Church Leaders Think About Government’s Commitment to Combating COVID-19 in Nigeria

Agbo

Nche

2022

Journal of Asian and African Studies

View full text Add to dashboard Cite

Public trust in government can significantly determine the outcome of health policies in any society. Hence, studies have been gauging peoples’ level of trust in their governments’ commitment and capacity to win the fight against COVID-19. However, these studies have omitted religious leaders. This is despite the fact that religious leaders play key roles in the area of health in many societies. The present study, therefore, explored the opinions church leaders have about the credibility of the COVID-19 statistics and other government responses in Nigeria. Data were collected through semi-structured interviews with 18 church leaders drawn from Anglican, Catholic, and Pentecostal churches in Nigeria. A descriptive narrative approach was employed in the thematic organization and analysis of data. Findings show that only one participant expressed confidence in the credibility of the COVID-19 statistics and other government’s responses. The rest, with the exception of one participant who was uncertain, was distributed between those who believe the statistics and other government efforts are exaggerated and those who believe they are false. The study also found that denominational affiliation mattered with respect to the perceptions about the credibility of the COVID-19 statistics and other government responses. Implications of findings for policy and research are discussed.

show abstract

Section: Introductionmentioning

confidence: 99%

Suspecting the Figures: What Church Leaders Think About Government’s Commitment to Combating COVID-19 in Nigeria

Agbo

Nche

2022

Journal of Asian and African Studies

View full text Add to dashboard Cite

show abstract

“…Government and institutional performances are also positively affecting people’s attitude; countries/regions with better and fair framework build trust and confidence between state and its people. More is the individual’s confidence in government, parliament and courts of the country the more will be the resistance against tax cheating (Koumpias et al , 2020).…”

Section: Resultsmentioning

confidence: 99%

What determines the justifiability for accepting bribes and cheating on taxes?

Zahoor

Qaiser

Yasmin

et al. 2023

JFC

View full text Add to dashboard Cite

Purpose Corruption prevails in societies and systems, but it is because of the individuals and officials who practice it. It is individuals’ characteristics, attitudes, views and choices that spur them to act ethically or not. This study aims to investigate whether beliefs, values and behavior vary across countries in perspective of bribery and tax cheating. Design/methodology/approach This study used Order Logistic Regression on microlevel data from World Values Survey wave VI (2010–2014) for 58 countries to find factors of tax cheating and accepting bribes. Findings This study revealed some interesting findings while comparing upper-income countries and lower- and middle-income countries. Justifiability for accepting bribe is negatively affected by age, patriotism, interest in politics, university education while positively affected by employment and income. Justifiability for cheating on taxes is negatively affected by confidence in justice system, interest in politics and marital status while positively affected by income, patriotism, confidence in political parties and good health. This study finds some valuable insights to the policymakers to device policy to overcome financial corruption and its acceptability in the masses. Originality/value This paper fills the literature gap by adding a wide range of variables related to demography, socioeconomic status, trust on political, judicial and government institutes, well-being, patriotism and religiosity. Moreover, this paper compares the behaviors of a wide range of countries that include both developed and developing economies.

show abstract

“…Tax avoidance correlates negatively with societal trust (Kanagaretnam et al , 2018). Social trust is high both in Denmark and Scandinavia in general (OECD, 2023) and is positively linked to tax morale (Koumpias et al , 2020). Perhaps this explains the significantly lower average PS-risk we observe for multinational corporations with GUO’s residing in Denmark and Scandinavia compared to corporations with GUO’s residing elsewhere.…”

Section: Discussionmentioning

confidence: 99%

Assessing the risk of profit shifting among the suppliers to Danish municipalities

Gislason,

Hvid,

Gøth

et al. 2024

JOPP

View full text Add to dashboard Cite

Purpose An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions. Design/methodology/approach Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets. Findings The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing. Social implications Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices. Originality/value The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

show abstract

Trust in Government Institutions and Tax Morale

Cited by 15 publications

References 68 publications

Suspecting the Figures: What Church Leaders Think About Government’s Commitment to Combating COVID-19 in Nigeria

Suspecting the Figures: What Church Leaders Think About Government’s Commitment to Combating COVID-19 in Nigeria

What determines the justifiability for accepting bribes and cheating on taxes?

Assessing the risk of profit shifting among the suppliers to Danish municipalities

Contact Info

Product

Resources

About