Assessment of the Tax Culture and the Size of the Shadow Economy in European Studies
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Published:
Nov 25, 2019
Keywords:
Tax Culture; Tax Morale; Shadow Economy; Europe
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Abstract
In the article, the authors analyse problems related to the interdependence of a country’s tax culture and the size of its shadow economy on the basis of fundamental scientific approaches and results of modern studies conducted by European scientists.
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Endovitsky, D., & Lomsadze, D. (2019). Assessment of the Tax Culture and the Size of the Shadow Economy in European Studies . Space and Culture, India, 7(3), 196-203. https://doi.org/10.20896/saci.v7i3.686
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References
Alm, J., Martinez-Vazquez, J., & Schneider, F. (2004). “Sizing” the problem of the hard-to-tax. In J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.). Taxing the hard-to-tax: Lessons from theory and practice. Amsterdam: Elsevier, pp. 11-75.
Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in United States and Europe. Journal of Economic Psychology, 27, 224-246.
Dell'Anno, R. (2009). Tax evasion, tax morale and policy maker's effectiveness. Journal of Behavioral and Experimental Economics, 38(6), 988-997.
Hassan, M., & Schneider, F. (2016). Size and Development of the Shadow Economies of 157 Worldwide Countries: Updated and New Measures from 1999 to 2013. IZA Discussion Papers 10281. Institute for the Study of Labor (IZA).
Institut für Angewandte Wirtschaftsforschung (IAW). (2017). Anhaltend positive Beschäftigungslage und steuerliche Entlastungen führen zu einem weiteren Rückgang der Schattenwirtschaft. Retrieved February 15, 2019 from http://www.iaw.edu/index.php/aktuelles-detail/734.
IMF Survey. (2000). Developing countries face range of challenges in devising effective tax strategy. IMF Survey, 29(13), 213, 217-219.
International Monetary Fund (IMF). (1997). Address by Michel Camdessus. Retrieved February 15, 2019 from https://www.imf.org/external/np/omd/bios/mc.htm
Leonova, E.D., & Chukhnina, G.Ya. (2008). Tax culture as an important element in improving Russia’s tax system. Journal of Taxes and Taxation, 9.
Medina, L., & Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? IMF Working Papers. Retrieved February 15, 2019 from https://www.imf.org/en/Publications/WP/Issues/2018/01/25/Shadow-Economies-Around-the-World-What-Did-We-Learn-Over-the-Last-20-Years-45583
Pausch, A. (1992). Persönlichkeiten der Steuerkultur – Steuergeschichte in Lebensbildern von Johannes v. Miquel bis Armin Spitaler. Herne, Berlin: Verlag Neue Wirtschafts-Briefe.
Schneider, F. (2009). Size and development of the shadow economy in Germany, Austria and other OECD countries: Some preliminary findings. Revue Economique, 60, 1079-1116.
Schumpeter, J.A. (1929). Ökonomie und Soziologie der Einkommensteuer. Der Deutsche Volkswirt, 4, 380-385.
Spitaler, A. (1954). Die gegenseitige Annäherung der Steuersysteme der Kulturstaaten. In: A. Spitaler (Ed.). Probleme des Finanz- und Steuerrechts – Festschrift für Ottmar Bühler. Köln: Verlag Dr. Otto Schmidt KG, pp. 209-231.
Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization, 61(1), 81-109.
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228-245.
World Values Survey (WVS). (n. d.). Retrieved February 15, 2019 from http://www.worldvaluessurvey.org/wvs.jsp
Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in United States and Europe. Journal of Economic Psychology, 27, 224-246.
Dell'Anno, R. (2009). Tax evasion, tax morale and policy maker's effectiveness. Journal of Behavioral and Experimental Economics, 38(6), 988-997.
Hassan, M., & Schneider, F. (2016). Size and Development of the Shadow Economies of 157 Worldwide Countries: Updated and New Measures from 1999 to 2013. IZA Discussion Papers 10281. Institute for the Study of Labor (IZA).
Institut für Angewandte Wirtschaftsforschung (IAW). (2017). Anhaltend positive Beschäftigungslage und steuerliche Entlastungen führen zu einem weiteren Rückgang der Schattenwirtschaft. Retrieved February 15, 2019 from http://www.iaw.edu/index.php/aktuelles-detail/734.
IMF Survey. (2000). Developing countries face range of challenges in devising effective tax strategy. IMF Survey, 29(13), 213, 217-219.
International Monetary Fund (IMF). (1997). Address by Michel Camdessus. Retrieved February 15, 2019 from https://www.imf.org/external/np/omd/bios/mc.htm
Leonova, E.D., & Chukhnina, G.Ya. (2008). Tax culture as an important element in improving Russia’s tax system. Journal of Taxes and Taxation, 9.
Medina, L., & Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? IMF Working Papers. Retrieved February 15, 2019 from https://www.imf.org/en/Publications/WP/Issues/2018/01/25/Shadow-Economies-Around-the-World-What-Did-We-Learn-Over-the-Last-20-Years-45583
Pausch, A. (1992). Persönlichkeiten der Steuerkultur – Steuergeschichte in Lebensbildern von Johannes v. Miquel bis Armin Spitaler. Herne, Berlin: Verlag Neue Wirtschafts-Briefe.
Schneider, F. (2009). Size and development of the shadow economy in Germany, Austria and other OECD countries: Some preliminary findings. Revue Economique, 60, 1079-1116.
Schumpeter, J.A. (1929). Ökonomie und Soziologie der Einkommensteuer. Der Deutsche Volkswirt, 4, 380-385.
Spitaler, A. (1954). Die gegenseitige Annäherung der Steuersysteme der Kulturstaaten. In: A. Spitaler (Ed.). Probleme des Finanz- und Steuerrechts – Festschrift für Ottmar Bühler. Köln: Verlag Dr. Otto Schmidt KG, pp. 209-231.
Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization, 61(1), 81-109.
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228-245.
World Values Survey (WVS). (n. d.). Retrieved February 15, 2019 from http://www.worldvaluessurvey.org/wvs.jsp