AN ALTERNATIVE VIEW TO THE TAX EVASION: THE EFFECT OF TAX MORALE ON PAYING TAXES IN MACEDONIA AND EU COUNTRIES
In the last couple of years there is a growing literature and evidence suggesting that enforcement efforts alone cannot achieve significant increase of tax compliance.This literature links the willingness of citizens to pay taxes with the social values and norms, i.e.to the tax morale.If correct, the optimal government policies to tackle the tax ev