This study assesses the effect of tax fairness, public governance quality on tax compliance of MSEs in North-Eastern States of Nigeria through tax morale. The study population is 124,231 registered ...MSEs in North-Eastern states of Nigeria where sample of 527 MSEs was used. PLS-SEM was employed to ensure data analysis and hypotheses testing. Internal consistency reliability and validity checks were carried out to ensure that the measurement instrument is reliable and valid for data collection. The findings of the study revealed that direct assessment tax compliance is found to have been positively influenced by public governance quality and tax morale while, tax compliance was not significantly explained by tax fairness. Moreover, tax morale mediated the effect of public governance quality on tax compliance while no mediation was experience on tax system fairness and direct assessment tax compliance. Hence, the study contributed to the existing body of literature and tax authorities were adequately provided with an insight into improving tax compliance of direct assessment taxpayers through tax morale by public governance quality .
Tax Morale and International Tax Evasion Kemme, David M.; Parikh, Bhavik; Steigner, Tanja
Journal of world business : JWB,
April 2020, 2020-04-00, Letnik:
55, Številka:
3
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Low tax morale is associated with domestic tax evasion. We find evidence of cross-border equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio Equity Investment ...(FPI) flows into 21 OECD countries from 138 source countries and an index of tax morale from the World Value Survey (WVS), we show that individuals in countries with low tax morale engage in tax evasion via roundtripping through tax havens. This allows them to benefit from differential taxes applied to foreign investors vis-a-vis domestic investors. Our results remain robust to various measures of tax morale and distinct subsamples.
Purpose: The purpose of this research is to examine the effect of perceptions of corruption on taxpayer compliance with tax morale as a moderating variable. Methodology/approach: This research is ...explanatory research. The population in this study amounted to 29.555 Individual Employee Taxpayers. The sampling technique used the slovin method, so the research sample amounted to 100. The data collection technique uses a questionnaire by distributing questionnaires and google forms. The number of questionnaires used in the analysis was 100 questionnaires (100%). Analysis of the data in this study using Moderated Regression Analysis (MRA). Findings: Research results show that tax morale can moderate the relationship between Corruption Perceptions and Taxpayer Compliance, thus high corruption is influenced by low levels of morality and ultimately also has an impact on taxpayer compliance, so as to minimize corruption levels high morale is required. Practical and Theoretical contribution/Originality: The results of this study confirm the theoretical study of perceptions of corruption on taxpayer compliance by moderating tax morale so that it can be used as a reference for academics. For Fiscus, it can contribute ideas on how tax morale can be increased to reduce public perceptions of corruption so that taxpayer trust and compliance will also increase.
Abstract Do salient episodes of state violence affect citizens' willingness to pay taxes for different social purposes in the long run? In this article, I answer this question using an original ...dataset that geolocates individuals who were seriously injured during the anti‐communist Romanian revolution of 1989. Using the number of casualties within different regions as a source of quasi‐exogenous variation, I show that the places from which more casualties come have systematically lower levels of tax morale. I argue that these results arise because there has been no clear break with the authoritarian past in Romania, and many citizens still associate the current political elites with the former communist rulers who perpetrated the violence of December 1989.
This paper uses a multivariate analysis to examine how countries’ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of ...these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.
This study aims to test the existence of a reciprocal relationship between taxpayer compliance and governance quality. From the first model with governance quality as a mediating variable, it is ...proven that it can mediate the level of taxpayer knowledge so that it will be able to strengthen the level of taxpayer compliance further through governance quality. However, governance quality cannot be a mediating variable for tax morale. From the second model, with taxpayer compliance as the mediating variable, it is proven that it can mediate the level of taxpayer morale so that the role of taxpayer compliance further strengthens the level of governance quality. However, for tax knowledge, the role of tax compliance cannot be a mediating variable.
THE IMPACT OF FISCAL DECENTRALIZATION: A SURVEY Martinez‐Vazquez, Jorge; Lago‐Peñas, Santiago; Sacchi, Agnese
Journal of economic surveys,
September 2017, Letnik:
31, Številka:
4
Journal Article
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In this paper, we offer a comprehensive and updated review of the impact of fiscal decentralization on the economy, society and politics. Our first target is the examination of two crucial and yet ...unsolved issues in the empirical literature on decentralization: the proper measurement of decentralization itself and its potential endogeneity in econometric estimates. Then, we discuss the main existing findings on the effects of decentralization on a relevant list of socio‐economic issues. The impact of fiscal decentralization reforms on political institutions and public policies is also considered. Complete answers on the impact of fiscal decentralization are not likely to be certain but, overall, there are reasons to be optimistic about the net positive result. Our survey by necessity has to be selective but it presents a balanced view of what is known and what is not yet known opening room for further research and practice on fiscal decentralization.
The potential of fiscal transparency to improve tax morale (or the willingness to pay taxes) has been widely studied. However, the strength of the fiscal transparency-tax morale relationship may ...depend on how citizens perceive government performance and corruption. To probe these questions, this study draws on data from the World Values Survey Wave 7 (2017–2022), comprising 70,203 respondents from 48 countries, as well as various international governance indicators. The findings suggest that when individuals perceive more government corruption, fiscal transparency is associated with lower tax morale. In contrast, when individuals perceive better government performance, fiscal transparency has limited influence on tax morale. The results imply that the effect of fiscal transparency on tax morale is context dependent and, moreover, may backfire in countries with high levels of perceived corruption. Implications for policy and practice are discussed.
Points for practitioners
Citizens’ perceptions of government may influence their reactions to fiscal transparency. Efforts to boost willingness to pay taxes through greater fiscal transparency should also consider citizens’ views on government corruption.
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