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?:abstract
  • Purpose: This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale" or the intrinsic motivation to pay taxes - focusing on the experience of individualsin the Russian Federation before, during, and after the transition from a planned socialist economy to amarket-based economy.Design/methodology/approach: Micro-level data for Russia from the World Values Survey andthe European Values Survey for the years 1991, 1995, and 1999 are used to estimate the determinantsof individuals' attitudes toward paying taxes. The data also allow the examination of the evolution oftax morale in the regions of Russia.Findings: The estimation results show decay in tax morale in the first four years of thetransition, and a small recovery in 1999. Significant regional differences in tax morale are also found.Research limitations/implications: The results are consistent with the relevance of social normsin tax compliance, where the widespread perception of tax evasion and of a corrupt and inefficientstate led initially to a decline of tax morale. The results also indicate that the restoration of a higherlevel of trust in the state, after some progress in the transition to a market economy, positivelyinfluenced tax morale.Practical implications: The results suggest, once tax morale is crowded out, it is difficult forgovernment to raise tax morale very quickly back to previous levels. Doing so requires designing taxsystems, tax administrations, and government structures that inspire trust and pride in governmentaland legal institutions.Originality/value: A unique aspect of the analysis is the ability to study tax morale at theindividual level before (1991), during (1995), and shortly after (1999) the Russian transition. (xsd:string)
?:author
?:comment
  • (EVS) (xsd:string)
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  • EVS-Bibliography (xsd:string)
?:dateModified
  • 2006 (xsd:gyear)
?:datePublished
  • 2006 (xsd:gyear)
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?:fromPage
  • 832 (xsd:string)
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?:issueNumber
  • 12 (xsd:string)
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  • Russian attitudes toward paying taxes - before, during, and after the transition (xsd:string)
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  • article (xsd:string)
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  • Bibsonomy (xsd:string)
  • In International Journal of Social Economics, 33(12), 832-857, 2006 (xsd:string)
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  • European Values Study (EVS) (xsd:string)
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  • 2006 (xsd:string)
  • Attitudes (xsd:string)
  • Behaviour (xsd:string)
  • EVS (xsd:string)
  • EVS_input2014 (xsd:string)
  • EVS_pro (xsd:string)
  • FDZ_IUP (xsd:string)
  • Russia (xsd:string)
  • SCOPUSindexed (xsd:string)
  • Taxation (xsd:string)
  • Taxes (xsd:string)
  • article (xsd:string)
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  • 857 (xsd:string)
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  • 33 (xsd:string)