Tax morale, influencing factors, evaluation opportunities and problems: the case of Estonia Maksumoraal, selle mõjutegurid, hindamise võimalused ja probleemid Eesti näitel
Keywords: tax compliance, tax morale, arrears, tax behavior, voluntary payment, payment compliance, tax evasion, tax avoidance, tax authority, taxpayer
Abstract.The individual willingness of a person to pay taxes is the result of the complex behavior of the person affected by various factors. The research object of this article is the individual willingness of the members of the Estonian society to pay taxes and the possible influence factors for this willingness. The objective of the author in this article is to evaluate the tax related behavior of individuals in comparison to tax debts and personal demographic and psychographic based indicators, to compare the results with the results of the tests that had previously been carried out and to try to identify the possible role of the society upon formation and education of the tax related behavior of an individual. The statistical indicators – tax debts of individual persons, the gender and age related structure of the persons owing taxes in the population – serving as the basis of this article confirm the earlier results of the empirical research supported by values, based on which the willingness level of paying taxes is connected to the person-based independent indicators as gender and age
Download data is not yet available.
How to Cite
Lillemets, K. (1). Tax morale, influencing factors, evaluation opportunities and problems: the case of Estonia Maksumoraal, selle mõjutegurid, hindamise võimalused ja probleemid Eesti näitel. Estonian Discussions on Economic Policy, 18. https://doi.org/10.15157/tpep.v18i0.882
Articles. Artikeln. Artiklid
Copyright (c) 2016 Estonian Discussions on Economic Policy
This work is licensed under a Creative Commons Attribution 4.0 International License.The publication Estonian Discussions on Economic Policy uses the Creative Commons Attribution 4.0 License. With the delivery of a paper, the author grants to the Board also the right to publish the paper in the journal. The journal has set no obstacles or prohibitions to the authors for the future, and according to the current practice, authors subsequently use their paper as they consider it appropriate. Authors are personally responsible for the content, correct spelling and formatting of their publications.