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Determinants of Tax Morale in Former Yugoslavian Countries

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  • Marko Crnogorac
  • Santiago Lago-Peñas

Abstract

In this paper, we perform an empirical analysis on the determinants of tax morale in former Yugoslavian countries, including both individuals’ attributes and contextual variables. We use survey data from the 2008 European Values Study as well as fiscal and economic macro-data. Our results reveal that the outcomes for individual-level variables are in line with the previous scientific literature. Moreover, the results on contextual variables and the interactions associated with tax burden and economic freedom provide new insights concerning tax morale in these countries.

Suggested Citation

  • Marko Crnogorac & Santiago Lago-Peñas, 2020. "Determinants of Tax Morale in Former Yugoslavian Countries," Eastern European Economics, Taylor & Francis Journals, vol. 58(2), pages 174-196, March.
    • Handle: RePEc:mes:eaeuec:v:58:y:2020:i:2:p:174-196
    DOI: 10.1080/00128775.2019.1671868
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    Cited by:

    1. Marko Crnogorac & Santiago Lago-Peñas, 2023. "An analysis of COFOG expenditures in former Yugoslavian countries," Public Sector Economics, Institute of Public Finance, vol. 47(2), pages 233-254.

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