This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.
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Research Article| April 03 2012
Tax morale, Eastern Europe and European enlargement
* Queensland University of Technology, School of Economics and Finance, GPO Box 2434, Brisbane QLD 4001, Australia.
Communist and Post-Communist Studies (2012) 45 (1-2): 11–25.
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Tax morale, Eastern Europe and European enlargement. Communist and Post-Communist Studies 1 June 2012; 45 (1-2): 11–25. doi: https://doi.org/10.1016/j.postcomstud.2012.02.005
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