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Tax morale and compliance : review of evidence and case studies for Europe

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  1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
  2. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  3. Richard Adeleke, 2022. "Spatial variability of the predictors of government tax revenue in Nigeria," SN Business & Economics, Springer, vol. 2(1), pages 1-20, January.
  4. Thorben C. Kundt & Florian Misch & Birger Nerré, 2017. "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 112-133, February.
  5. Abibual Getachew Nigatu & Atinkugn Assefa Belete, 2022. "Determinants of Business House Rental Income Taxpayers’ Compliance with Tax System in Afar Region, Northeast Ethiopia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(3), pages 270-284.
  6. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
  7. Grishina, Elena (Гришина, Елена) & Dormidontova, Yulia (Дормидонтова, Юлия) & Lyashok, Victor (Ляшок, Виктор) & Burdyak, Alexandra (Бурдяк, Александра) & Kazakova, Yuliya (Казакова, Юлия) & Tsatsura (, 2015. "Effect of Labor and Retirement Behavior of the Population in the Long-Term Sustainability of the Pension System in the Russian Federation and the Reduction of Risks of Deprivational Poverty Among the ," Published Papers mn4, Russian Presidential Academy of National Economy and Public Administration.
  8. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
  9. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
  10. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
  11. Josip Franic, 2019. "Undeclared Economy in Croatia during the 2004–2017 Period: Quarterly Estimates Using the MIMIC Method," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 21(1), pages 5-46, June.
  12. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
  13. Colin C. Williams & Slavko Bezeredi, 2018. "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 16(2), pages 171-187.
  14. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
  15. Williams Colin C, 2019. "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, vol. 2(1), pages 63-75, January.
  16. Pedroni, Florencia Verónica & Briozzo, Anahí & Pesce, Gabriela, 2022. "Firm-level determinants of business tax evasion in emerging economies: the case of Argentina [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 34(1), pages 83-117, December.
  17. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  18. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  19. Campos-Vazquez, Raymundo M. & Krozer, Alice & Ramírez-Álvarez, Aurora A., 2023. "Preferred tax rates depend on the rates paid by the rich," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
  20. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  21. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
  22. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
  23. A.-O. Iacobuta & G. C. Mursa, 2018. "Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 64-71.
  24. Colin C. Williams & Slavko Bezeredi, 2018. "An Institutional Theory Of Informal Entrepreneurship: Some Lessons From Fyr Macedonia," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 1-22, September.
  25. Gary A. Dymski, 2013. "The Crisis of the Core Seen through the Eyes of the Periphery: A Schelling Model of the Global-South Megacity and the European Crisis," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(4), pages 433-455, June.
  26. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
  27. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  28. Colin Williams, 2020. "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
  29. 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.
  30. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
  31. Colin C. Williams, 2015. "Tackling Entrepreneurship In The Informal Sector: An Overview Of The Policy Options, Approaches And Measures," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-21.
  32. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  33. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 104-119.
  34. C. Williams, Colin & Bezeredi, Slavko, 2017. "Tackling The Illegal Practice Of Under-Reporting Employees’ Wages: Lessons From The Republic Of Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 8(3), pages 243-258.
  35. Colin C. Williams & Slavko Bezeredi, 2021. "Explaining informal entrepreneurship in Croatia: a social actor approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 42(3), pages 348-368.
  36. Sebastian Lazăr & Bogdan-Gabriel Zugravu & Adina Dornean, 2020. "Taxes for the People or for the Government? A Global Governance Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(3), pages 389-407, September.
  37. Jones Adjei Ntiamoah & Peter Arhenful & Collins Owusu Kwaning & Joseph Asare, 2023. "Tax Morale and its Drivers: Empirical Evidence from Ghana," Journal of Economics and Behavioral Studies, AMH International, vol. 15(1), pages 45-55.
  38. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
  39. Pasovic Edin & Efendic Adnan S., 2018. "Informal Economy in Bosnia and Herzegovina – An Empirical Investigation," South East European Journal of Economics and Business, Sciendo, vol. 13(2), pages 112-125, December.
  40. Giovanni D’Alessio, 2021. "What do Italians think about tax evasion?," Questioni di Economia e Finanza (Occasional Papers) 607, Bank of Italy, Economic Research and International Relations Area.
  41. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(7), pages 722-738, July.
  42. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
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