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- W4295655561 abstract "This paper contributes to the empirical literature that investigates the predictive power of different theories on the tax compliance of individuals. Data stem from a detailed survey of Estonian residents collected in three rounds from 2018 to 2020. Principal component analysis reveals that the survey replies are mutually consistent and form distinct clusters that align with the key theories on tax evasion. Logit estimations of the probability of full tax compliance use the principal components and various control variables as covariates. Theories of individual rational choice do not gain support. Factors associated with personal norms and with social norms and customs are important predictors of tax compliance. Noticeably, theories of reciprocity that prescribe a positive relation between approval of the government and its tax policies and tax compliance do not receive support, possibly reflecting the limited role of the government and individualist attitudes in post-transition Estonia." @default.
- W4295655561 created "2022-09-14" @default.
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- W4295655561 date "2023-09-01" @default.
- W4295655561 modified "2023-10-16" @default.
- W4295655561 title "Self-reported tax compliance in post-transition Estonia" @default.
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- W4295655561 doi "https://doi.org/10.1016/j.ecosys.2022.101047" @default.
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