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- W2015250345 abstract "This article tries to reduce the lack of tax compliance research analysing tax morale in transition countries. The empirical analysis using tax morale as a dependent variable working with World Values Survey data indicates that there is a significantly higher tax morale in Central and Eastern European than in former Soviet Union countries. This difference has increased during the transition process. Furthermore, the article shows that factors such as trust in the legal system and the government have a significant positive effect on tax morale in transition economies." @default.
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- W2015250345 date "2003-09-01" @default.
- W2015250345 modified "2023-10-11" @default.
- W2015250345 title "Tax Morale in Transition Countries" @default.
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- W2015250345 doi "https://doi.org/10.1080/1463137032000139052" @default.
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