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Tax Morale in Transition Countries

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  • Benno Torgler

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.

Suggested Citation

  • Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor & Francis Journals, vol. 15(3), pages 357-381.
    • Handle: RePEc:taf:pocoec:v:15:y:2003:i:3:p:357-381
    DOI: 10.1080/1463137032000139052
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