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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal:Business and Economics Research Journal
Title of Article:Tax Morale in Transition Countries
Author(s): Deniz Turan, Ali Yurdakul
Volume: 5
Number: 1
Year: 2014
Page: 123-141
ISSN:1309-2448
Abstract

Much of Central and East Europe countries and Central Asia countries faced unprecedented political,economic, and social change after the collapse of communism. The rapid collapse of institutional structures produced a vacuum in many countries. The impact of transition from a centrally controlled to market economy on the tax systems has led to immense problems. In this study, the basis properties of tax structure in transition countries, developing of tax morale and the factors which affect tax morale have been analysed. The findings of this study, which was caried out using World Values Survey data, are as follows: There is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. European Union only has a limited ability to influence tax morale over time. In addition, trust in the parliament and legal system and increasing of national pride feeling have significant positive influences on tax morale in transition countries.

Keywords:Transition countries, tax morale, tax compliance, tax reforms, sociodemographic factors

JEL Classification:H26, H30

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