Dergiler / Reforma / 2020 / Sayı: 88
SOCIAL NORMS AND TAX CULTURE IN TRANSITION ECONOMIES: THE CASE OF KYRGYZSTAN
- Dergi
- Reforma
- Sayı
- 2020 · Sayı: 88
- Sayfa
- 50–55
- DOI
- —
Özet
Taxes are the main financial resource of government. Government use deterrence instruments as tax penalty and detection to increase tax compliance. However willingness to pay taxes or tax morale too has substancial influence on tax behavior. At the same time political, demographic and pchychologyc factors affect the level of tax morale. In this study effect of social norms on tax moral investigated using ordered probit model. Results showed that social norms have a significant effect on tax morale.
Abstract
Taxes are the main financial resource of government. Government use deterrence instruments as tax penalty and detection to increase tax compliance. However willingness to pay taxes or tax morale too has substancial influence on tax behavior. At the same time political, demographic and pchychologyc factors affect the level of tax morale. In this study effect of social norms on tax moral investigated using ordered probit model. Results showed that social norms have a significant effect on tax morale.