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Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries

Citations

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Cited by:

  1. Eric M. Uslaner, 2007. "Tax Evasion, Corruption, and the Social Contract in Transition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0725, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
  3. Brügelmann, Ralph & Fuest, Winfried, 2004. "Die öffentlichen Finanzen der EU-Beitrittskandidaten," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 31(1), pages 50-55.
  4. Hanousek, Jan & Lichard, Tomáš & Torosyan, Karine, 2016. "‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment," CEPR Discussion Papers 11229, C.E.P.R. Discussion Papers.
  5. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, New Economic School (NES).
  6. Abel Polese & Gian Marco Moisé & Olha Lysa & Tanel Kerikmäe & Arnis Sauka & Oleksandra Seliverstova, 2022. "Presenting the results of the shadow economy survey in Ukraine while reflecting on the future(s) of informality studies," Journal of Contemporary Central and Eastern Europe, Taylor & Francis Journals, vol. 30(1), pages 101-123, January.
  7. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  8. Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
  9. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
  10. Dóra Benedek & Orsolya Lelkes, 2011. "The Distributional Implications of Income Under‐Reporting in Hungary," Fiscal Studies, Institute for Fiscal Studies, vol. 32(4), pages 539-560, December.
  11. Boda, Zsolt & Bartha, Attila, 2016. "Adómorál, bizalom és kényszerek - adózási motivációk Magyarországon korrupciós botrányok idején [Tax morale, trust and constraints: Tax-compliance motivations in Hungary during corruption scandals]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1021-1045.
  12. Manamba EPAPHRA & Moga Tano JILENGA, 2017. "Currency Demand, the Subterranean Economy and Tax Evasion: The Case of Tanzania," Journal of Economic and Social Thought, KSP Journals, vol. 4(2), pages 187-211, June.
  13. Hermann D. Yohou, 2023. "Corruption, tax reform and fiscal space in emerging and developing economies," The World Economy, Wiley Blackwell, vol. 46(4), pages 1082-1118, April.
  14. DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  15. Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021. "Political Alignment, Attitudes toward Government, and Tax Evasion," American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
  16. Djedje Hermann Yohou, 2020. "Corruption, Tax reform and Fiscal space in Emerging and Developing Economies," Working Papers hal-02987268, HAL.
  17. Mária Lackó, 2004. "Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries," wiiw Research Reports 309, The Vienna Institute for International Economic Studies, wiiw.
  18. Mihai Mutascu, 2014. "Influence of climate conditions on tax revenues," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 8(3), September.
  19. Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016. "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, vol. 45(S), pages 149-159.
  20. Muinelo-Gallo, Leonel, 2022. "Business cycles and redistribution: The role of government quality," Economic Systems, Elsevier, vol. 46(4).
  21. Kenyon, Thomas, 2007. "A framework for thinking about enterprise formalization policies in developing countries," Policy Research Working Paper Series 4235, The World Bank.
  22. Abel Polese & Gian Marco Moisé & Talshyn Tokyzhanova & Tommaso Aguzzi & Tanel Kerikmäe & Ainoura Sagynbaeva & Arnis Sauka & Oleksandra Seliverstova, 2023. "Informality versus shadow economy: reflecting on the first results of a manager’s survey in Kyrgyzstan," Central Asian Survey, Taylor & Francis Journals, vol. 42(1), pages 149-170, January.
  23. Karla Breceda & Jamele Rigolini & Jaime Saavedra, 2009. "Latin America and the Social Contract: Patterns of Social Spending and Taxation," Population and Development Review, The Population Council, Inc., vol. 35(4), pages 721-748, December.
  24. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  25. Adam Okulicz-Kozaryn, 2014. "Winners and Losers in Transition: Preferences for Redistribution and Nostalgia for Communism in Eastern Europe," Kyklos, Wiley Blackwell, vol. 67(3), pages 447-461, August.
  26. Gorana Krstić, 2015. "The Concept of the Survey of Businesses and Entrepreneurs Operating Informally," Contributions to Economics, in: Gorana Krstić & Friedrich Schneider (ed.), Formalizing the Shadow Economy in Serbia, edition 127, chapter 0, pages 13-19, Springer.
  27. Jeffrey B. Nugent & Grigor. Sukiassyan, 2009. "Alternative Strategies For Firms In Oppressive And Corrupt States: Informality Or Formality Via Business Associations?," Contemporary Economic Policy, Western Economic Association International, vol. 27(4), pages 423-439, October.
  28. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
  29. Eric M. Uslaner, 2011. "Corruption and Inequality," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(2), pages 20-24, 07.
  30. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1493-1510, May.
  31. Tomasz Mickiewicz & Anna Rebmann & Arnis Sauka, 2019. "To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment," Journal of Business Ethics, Springer, vol. 157(1), pages 75-93, June.
  32. Barry Reilly & Gorana Krstić, 2019. "Shadow Economy - Is an Enterprise Survey a Preferable Approach?," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 66(5), pages 589-610.
  33. Benno Torgler, 2022. "The power of public choice in law and economics," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1410-1453, December.
  34. Maria Lacko, 2007. "Interrelationships of the hidden economy and some visible segments of the labour market," CERS-IE WORKING PAPERS 0707, Institute of Economics, Centre for Economic and Regional Studies.
  35. Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.
  36. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  37. Joel Slemrod, 2010. "Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(1), pages 15-33, March.
  38. Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
  39. Randall K. Filer & Jan Hanousek & Tomáš Lichard & Karine Torosyan, 2019. "‘Flattening’ tax evasion? : Evidence from the post‐communist natural experiment," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 27(1), pages 223-246, January.
  40. Benno Torgler, 2021. "The Power of Public Choice in Law and Economics," CREMA Working Paper Series 2021-04, Center for Research in Economics, Management and the Arts (CREMA).
  41. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 80(3), pages 555-581, February.
  42. Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
  43. Magdalena Anton (Musat) & Nicoleta Luminita Popescu (Groaznicu) & Oana Camelia Iacob & Sorin Adrian Ciupitu, 2022. "Measurement Of The Underground Economy With The Help Of The Managers Of Economic Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 254-260, February.
  44. Lackó, Mária, 2006. "Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon [The effects of tax rates and corruption on the labour market. A cross-sectional comparat," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 961-985.
  45. Cyril Chimilila & Vincent Leyaro, 2022. "ICT, e-formalization and tax mobilisation efforts in sub-Saharan Africa," Discussion Papers 2022-03, University of Nottingham, CREDIT.
  46. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
  47. Konstantinos Fotiadis & Prodromos Chatzoglou, 2022. "The tax morale of exhausted taxpayers. The case of Greece," Constitutional Political Economy, Springer, vol. 33(3), pages 354-377, September.
  48. Liliana Harding & Mihai Mutascu, 2016. "Does migration affect tax revenue in Europe?," University of East Anglia School of Economics Working Paper Series 2016-08, School of Economics, University of East Anglia, Norwich, UK..
  49. Alexandre Couture Gagnon, 2018. "Filip Palda: In memoriam," Public Choice, Springer, vol. 174(3), pages 213-217, March.
  50. Cingl, Lubomír & Lichard, Tomáš & Miklánek, Tomáš, 2023. "Tax designation effects on compliance: An online experiment with taxpayers," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 615-633.
  51. Putniņš, Tālis J. & Sauka, Arnis, 2015. "Measuring the shadow economy using company managers," Journal of Comparative Economics, Elsevier, vol. 43(2), pages 471-490.
  52. Lukasz Arendt & Wojciech Grabowski & Iwona Kukulak-Dolata, 2020. "County-Level Patterns of Undeclared Work: An Empirical Analysis of a Highly Diversified Region in the European Union," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 149(1), pages 271-295, May.
  53. Mihai Mutascu, 2012. "Taxation under media capture," Economics Bulletin, AccessEcon, vol. 32(4), pages 2752-2767.
  54. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, June.
  55. Andreas Buehn & Mohammad Reza Farzanegan, 2013. "Impact of education on the shadow economy: Institutions matter," Economics Bulletin, AccessEcon, vol. 33(3), pages 2052-2063.
  56. Matsaganis, Manos & Flevotomou, Maria, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  57. Lubomir Cingl & Tomas Lichard & Tomas Miklanek, 2022. "Mist Over a Meadow: Tax Designation Effects on Compliance," CERGE-EI Working Papers wp725, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  58. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  59. Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
  60. Věra Vráblíková, 2016. "Vliv nepřímých daní na dlouhodobý ekonomický růst [The Impact of Indirect Taxes on Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(2), pages 145-160.
  61. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
  62. Jan Vlachý, 2017. "Analýza daňových systémů středoevropských zemí pomocí statistické simulace [An Analysis of Central European Tax Systems Using Statistical Simulation]," Politická ekonomie, Prague University of Economics and Business, vol. 2017(4), pages 410-423.
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