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How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries

Kasper, Matthias (2016) How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries. WU International Taxation Research Paper Series, 2016-04. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Keywords: Tax compliance behavior / enforcement / fairness / peer norms / taxpayer services
Classification Codes: JEL C83, H26
Depositing User: ePub Administrator
Date Deposited: 24 Aug 2016 11:10
Last Modified: 08 Sep 2016 09:39
URI: http://epub.wu.ac.at/id/eprint/5153

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