AN ALTERNATIVE VIEW TO THE TAX EVASION: THE EFFECT OF TAX MORALE ON PAYING TAXES IN MACEDONIA AND EU COUNTRIES

AN ALTERNATIVE VIEW TO THE TAX EVASION: THE EFFECT OF TAX MORALE ON PAYING TAXES IN MACEDONIA AND EU COUNTRIES

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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 evasion might defer considerably from the common ones.

The aim of this study is Lower Console Keyboard therefore to investigate factors that shape the tax morale of Macedonian citizens, and to provide a comparative assessment with the EU countries.Our empirical investigation is based on the work of Frey and Torgler (2007), through estimating an ordered probit model in which the dependent variable is the tax morale, and is regressed on a number of independent variables, age, gender, marital status, education, national pride, trust in institutions, happiness, life satisfaction, etc.Data for our study are from the fourth wave (2008) of the European Values Survey.Our main finding is that contrary to other studies for the European countries, the non-demographic factors are more important factors influencing tax morale in Macedonia than the demographic ones.The main contribution of this study is that it Feather Pen Set With Custom Card is the first attempt in our knowledge to investigate the factors driving the tax morale in Macedonia.