What is it about?
This study analyzes how peer effects and social influences affect attitudes and responses to corruption in tax systems of transition countries, identifying factors that improve tax morale.
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Why is it important?
Efforts to improve tax morale in transition countries, to strengthen fiscal systems and support much needed public services, rely crucially on understanding peer effects and social influences. This study provides those insights which can be used to develop more robust and reliable public finance systems.
Perspectives
This study flows out of my tax policy advising experiences since the 1990s advising Ministries of Finance in numerous transition countries. It is one thing to design tax bases and tax rate structures for improved revenue collection, but that must be coupled with building a stronger tax morale where citizens have confidence in and willingly support their government's tax system.
John Anderson
University of Nebraska-Lincoln
Read the Original
This page is a summary of: Attitudes and responses to corruption in tax systems: peer effects and social influences in transition countries, International Journal of Operations & Production Management, March 2021, Emerald,
DOI: 10.1108/jes-07-2020-0351.
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