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SOCIAL NORMS AND TAX CULTURE IN TRANSITION ECONOMIES: THE CASE OF KYRGYZSTAN

Year 2020, Issue: 88, 50 - 55, 30.12.2020

Abstract

Taxes are the main financial resource of government. Government use deterrence instruments as tax penalty and detection to increase tax compliance. However willingness to pay taxes or tax morale too has substancial influence on tax behavior. At the same time political, demographic and pchychologyc factors affect the level of tax morale. In this study effect of social norms on tax moral investigated using ordered probit model. Results showed that social norms have a significant effect on tax morale.

References

  • Adams, Ch. For Good and Evil: the Impact of Taxes on the Course of Civilization. – London: Madison Books, 1994.
  • Alm, J., McClelland, G. H., Schulze, W. D. Changing the Social Norm of Tax Compliance by Voting // International Review of Social Sciences. – 1999. – No.52(2). – P. 141-171.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M., Torgler, B. Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. Center for Research in Economics, Management and the Arts // Working Paper. – 2005. – No.29.
  • De Juan, A., Lasheras, M.A. and Mayo R. Voluntary compliance and behavior of Spanish taxpayers. – Madrid, Spain: Instituto de Estudios Fiscales, 1993.
  • Elster, J. The Cement of Society: A Study of Social Order. – Cambridge: Cambridge University Press, 1989.
  • Frey, B. S. Not Just for Money: An Economic Theory of Personal Motivation, – Cheltenham, UK and Lyme, USA: Edward Elgar, 1997.
  • Grasmick, H. G., Bursik, R. J. and Cochran, J. K. Render Unto Caesar What Is Caesar’s: Religiosity and Taxpayers’ Inclinations to Cheat // Sociological Quarterly. – 1991. – No.32. – P. 251-266.
  • Kirchler, E., Hölzl, E. & Wahl, I. Enforced versus voluntary compliance: the “Slippery Slope” Framework // Journal of Economic Psychology. – 2008. – No.29. – P. 210-25.
  • Lewis, A. An empirical assessment of tax mentality // Public Financ. –1979. – No.2. – P. 245-257.
  • Lewis, H. B. Shame and Guilt in Neurosis. – New York: International University Press, 1971.
  • Nerre, B. Tax Culture as a Bacic Concept for Tax Policy Advice // Journal of Economic Society of Australia. – 2008. – No.38(1). – P. 153-167.
  • Pollinsky, M. A. and Shavell, S. The economic theory of public enforcement of law // Journal of Economic Literature. – 2000. – No.38. – P. 1155-1186.
  • Schmölders, G. Genel Vergi Teorisi. (Çev.) Salih Turhan. İÜ Yay. İstanbul, 1976. No.2149.
  • Scholz, J. T. and Pinney, N. Duty, Fear and Tax Compliance: The Heuristic Basis ofCitizenship Behavior // American Political Science Review. –1995. – No.77. – P. 55-74.
  • Torgler, B. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. 2007.
  • Tosuner, M. ve Demir, İ. Toplumsal Bir Olgu Olarak Vergi Ahlakı // Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergis. – 2007. – No.9(3). – P. 1-20.
  • Wenzel, M. An Analysis of Norm Processes in Tax Compliance // Journal of Economic Psychology 2004. – Vol.25(2). – P. 213-228.
  • Юткина, Т. Ф. Налоги и налогообложение. – Москва: ИНФРА-М, 1998. – 429 с.

SOCIAL NORMS AND TAX CULTURE IN TRANSITION ECONOMIES: THE CASE OF KYRGYZSTAN

Year 2020, Issue: 88, 50 - 55, 30.12.2020

Abstract

Taxes are the main financial resource of government. Government use deterrence instruments as tax penalty and detection to increase tax compliance. However willingness to pay taxes or tax morale too has substancial influence on tax behavior. At the same time political, demographic and pchychologyc factors affect the level of tax morale. In this study effect of social norms on tax moral investigated using ordered probit model. Results showed that social norms have a significant effect on tax morale.

References

  • Adams, Ch. For Good and Evil: the Impact of Taxes on the Course of Civilization. – London: Madison Books, 1994.
  • Alm, J., McClelland, G. H., Schulze, W. D. Changing the Social Norm of Tax Compliance by Voting // International Review of Social Sciences. – 1999. – No.52(2). – P. 141-171.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M., Torgler, B. Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. Center for Research in Economics, Management and the Arts // Working Paper. – 2005. – No.29.
  • De Juan, A., Lasheras, M.A. and Mayo R. Voluntary compliance and behavior of Spanish taxpayers. – Madrid, Spain: Instituto de Estudios Fiscales, 1993.
  • Elster, J. The Cement of Society: A Study of Social Order. – Cambridge: Cambridge University Press, 1989.
  • Frey, B. S. Not Just for Money: An Economic Theory of Personal Motivation, – Cheltenham, UK and Lyme, USA: Edward Elgar, 1997.
  • Grasmick, H. G., Bursik, R. J. and Cochran, J. K. Render Unto Caesar What Is Caesar’s: Religiosity and Taxpayers’ Inclinations to Cheat // Sociological Quarterly. – 1991. – No.32. – P. 251-266.
  • Kirchler, E., Hölzl, E. & Wahl, I. Enforced versus voluntary compliance: the “Slippery Slope” Framework // Journal of Economic Psychology. – 2008. – No.29. – P. 210-25.
  • Lewis, A. An empirical assessment of tax mentality // Public Financ. –1979. – No.2. – P. 245-257.
  • Lewis, H. B. Shame and Guilt in Neurosis. – New York: International University Press, 1971.
  • Nerre, B. Tax Culture as a Bacic Concept for Tax Policy Advice // Journal of Economic Society of Australia. – 2008. – No.38(1). – P. 153-167.
  • Pollinsky, M. A. and Shavell, S. The economic theory of public enforcement of law // Journal of Economic Literature. – 2000. – No.38. – P. 1155-1186.
  • Schmölders, G. Genel Vergi Teorisi. (Çev.) Salih Turhan. İÜ Yay. İstanbul, 1976. No.2149.
  • Scholz, J. T. and Pinney, N. Duty, Fear and Tax Compliance: The Heuristic Basis ofCitizenship Behavior // American Political Science Review. –1995. – No.77. – P. 55-74.
  • Torgler, B. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. 2007.
  • Tosuner, M. ve Demir, İ. Toplumsal Bir Olgu Olarak Vergi Ahlakı // Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergis. – 2007. – No.9(3). – P. 1-20.
  • Wenzel, M. An Analysis of Norm Processes in Tax Compliance // Journal of Economic Psychology 2004. – Vol.25(2). – P. 213-228.
  • Юткина, Т. Ф. Налоги и налогообложение. – Москва: ИНФРА-М, 1998. – 429 с.

СОЦИАЛЬНЫЕ НОРМЫ И НАЛОГОВАЯ КУЛЬТУРА В СТРАНАХ С ПЕРЕХОДНОЙ ЭКОНОМИКОЙ: НА ПРИМЕРЕ КЫРГЫЗСТАНА

Year 2020, Issue: 88, 50 - 55, 30.12.2020

Abstract

Налоги являются основным финансовым ресурсом государства. Эффективность налоговой системы зависит от поведения и решения налогоплательщиков по исполнению налоговых обязательств. Согласно экономической теории сдерживания преступности на поведение налогоплательщиков влияют такие инструменты, как частота проверок, вероятность выявления правонарушения и размер штрафов. Но эмпирические исследования последних лет выявили, что на поведение налогоплательщиков существенное влияние оказывают демографические, политические и социально-психологические факторы. В этой статье с помощью пробит-модели исследуется влияние социальных норм и окружающей среды на поведение налогоплательщиков и на уровень налоговой культуры. Результаты анализа показали, что социальная норма существенно влияет на уровень налоговой культуры.

References

  • Adams, Ch. For Good and Evil: the Impact of Taxes on the Course of Civilization. – London: Madison Books, 1994.
  • Alm, J., McClelland, G. H., Schulze, W. D. Changing the Social Norm of Tax Compliance by Voting // International Review of Social Sciences. – 1999. – No.52(2). – P. 141-171.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M., Torgler, B. Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. Center for Research in Economics, Management and the Arts // Working Paper. – 2005. – No.29.
  • De Juan, A., Lasheras, M.A. and Mayo R. Voluntary compliance and behavior of Spanish taxpayers. – Madrid, Spain: Instituto de Estudios Fiscales, 1993.
  • Elster, J. The Cement of Society: A Study of Social Order. – Cambridge: Cambridge University Press, 1989.
  • Frey, B. S. Not Just for Money: An Economic Theory of Personal Motivation, – Cheltenham, UK and Lyme, USA: Edward Elgar, 1997.
  • Grasmick, H. G., Bursik, R. J. and Cochran, J. K. Render Unto Caesar What Is Caesar’s: Religiosity and Taxpayers’ Inclinations to Cheat // Sociological Quarterly. – 1991. – No.32. – P. 251-266.
  • Kirchler, E., Hölzl, E. & Wahl, I. Enforced versus voluntary compliance: the “Slippery Slope” Framework // Journal of Economic Psychology. – 2008. – No.29. – P. 210-25.
  • Lewis, A. An empirical assessment of tax mentality // Public Financ. –1979. – No.2. – P. 245-257.
  • Lewis, H. B. Shame and Guilt in Neurosis. – New York: International University Press, 1971.
  • Nerre, B. Tax Culture as a Bacic Concept for Tax Policy Advice // Journal of Economic Society of Australia. – 2008. – No.38(1). – P. 153-167.
  • Pollinsky, M. A. and Shavell, S. The economic theory of public enforcement of law // Journal of Economic Literature. – 2000. – No.38. – P. 1155-1186.
  • Schmölders, G. Genel Vergi Teorisi. (Çev.) Salih Turhan. İÜ Yay. İstanbul, 1976. No.2149.
  • Scholz, J. T. and Pinney, N. Duty, Fear and Tax Compliance: The Heuristic Basis ofCitizenship Behavior // American Political Science Review. –1995. – No.77. – P. 55-74.
  • Torgler, B. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. 2007.
  • Tosuner, M. ve Demir, İ. Toplumsal Bir Olgu Olarak Vergi Ahlakı // Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergis. – 2007. – No.9(3). – P. 1-20.
  • Wenzel, M. An Analysis of Norm Processes in Tax Compliance // Journal of Economic Psychology 2004. – Vol.25(2). – P. 213-228.
  • Юткина, Т. Ф. Налоги и налогообложение. – Москва: ИНФРА-М, 1998. – 429 с.
There are 18 citations in total.

Details

Primary Language Russian
Subjects Economics
Journal Section Research Article
Authors

Razia Abdıeva This is me

Publication Date December 30, 2020
Submission Date October 1, 2020
Published in Issue Year 2020 Issue: 88

Cite

APA Abdıeva, R. (2020). СОЦИАЛЬНЫЕ НОРМЫ И НАЛОГОВАЯ КУЛЬТУРА В СТРАНАХ С ПЕРЕХОДНОЙ ЭКОНОМИКОЙ: НА ПРИМЕРЕ КЫРГЫЗСТАНА. Reforma, 4(88), 50-55.