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dc.contributor.authorBilgin, Cevat
dc.date.accessioned2019-07-03T08:40:49Z
dc.date.available2019-07-03T08:40:49Z
dc.date.issued2014
dc.identifier.citationBilgin, C. (2014). Determinants of tax morale in Spain and Turkey: an empirical analysis. European Journal of Government and Economics, 3(1), 60-74. https://doi.org/10.17979/ejge.2014.3.1.4297es_ES
dc.identifier.issn2254-7088
dc.identifier.urihttp://hdl.handle.net/2183/23372
dc.description.abstract[Abstract] Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance. In this paper, determinants of tax morale in Turkey and Spain are analysed on the basis of World Values Survey data. Firstly, descriptive statistics of the variables used in the models are provided. Since tax morale is an ordered categorical dependent variable, ordered probit models are estimated separately for Turkey and Spain to derive the relations between tax morale and relevant variables. Marginal effects are computed since the coefficients of the models cannot be interpreted because of the nonlinearity of the estimated models. The marginal effects related to the top level of tax morale category are presented. The independent variables are combined by demographic factors, employment categories, economic status of the respondents and social capital variables. The findings from the estimated model suggest that social capital variables and some of the demographic factors have important effects on tax morale in Turkey. Confidence variables have positive effects; if taxpayers feel confidence in political entities they are willing to pay taxes. Religion and national pride affect tax morale positively. On the other hand, the results are different for Spain; social capital variables do not have effects on tax morale. Specifically, confidence variables are found to be statistically insignificant. Age, education level and the income level have significant effects on tax morale in Spain.es_ES
dc.language.isoenges_ES
dc.publisherUniversidade da Coruña, Servizo de Publicaciónses_ES
dc.relation.urihttps://doi.org/10.17979/ejge.2014.3.1.4297es_ES
dc.rightsAtribución 4.0 Españaes_ES
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/es/*
dc.subjectTax moralees_ES
dc.subjectTax evasiones_ES
dc.subjectOrdered probites_ES
dc.titleDeterminants of tax morale in Spain and Turkey: an empirical analysises_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.rights.accessinfo:eu-repo/semantics/openAccesses_ES
UDC.journalTitleEuropean Journal of Government and Economicses_ES
UDC.volume3es_ES
UDC.issue1es_ES
UDC.startPage60es_ES
UDC.endPage74es_ES


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