Essays on the determinants of tax morale in developing countries

Publikation: Qualifikations-/Studienabschlussarbeit › Dissertation

Autorschaft

  • Björn Jahnke

Organisationseinheiten

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Details

OriginalspracheEnglisch
QualifikationDoctor rerum politicarum
Gradverleihende Hochschule
Betreut von
  • Andreas Wagener, Betreuer*in
Datum der Verleihung des Grades15 Dez. 2016
ErscheinungsortHannover
PublikationsstatusVeröffentlicht - 2017

Abstract

Regierungen in Entwicklungsländern haben in den letzten Jahrzehnten umfangreiche Reformen ihrer Steuersysteme durchgeführt. Viele dieser Länder haben begonnen ihre Steuerbasis auszuweiten und generieren ihre öffentlichen Einnahmen zunehmend aus Einkommen- und Konsumsteuern. Jedoch sind die Steuereinnahmen immer noch wesentlich geringer als in Industrieländern. Die Literatur über Industrieländer hat gezeigt, dass nicht-monetäre Faktoren wesentlich zur Einhaltung von Steuervorschriften beitragen. Diese Dissertation untersucht, wie das Wissen über Steuern, finanzielle Allgemeinbildung, gesellschaftliche Dynamiken und die Zuverlässigkeit von Institutionen die Einstellungen zu Steuerzahlungen in Entwicklungsländern beeinflussen.

Zitieren

Essays on the determinants of tax morale in developing countries. / Jahnke, Björn.
Hannover, 2017. 129 S.

Publikation: Qualifikations-/Studienabschlussarbeit › Dissertation

Jahnke, B 2017, 'Essays on the determinants of tax morale in developing countries', Doctor rerum politicarum, Gottfried Wilhelm Leibniz Universität Hannover, Hannover. https://doi.org/10.15488/8998
Jahnke, B. (2017). Essays on the determinants of tax morale in developing countries. [Dissertation, Gottfried Wilhelm Leibniz Universität Hannover]. https://doi.org/10.15488/8998
Jahnke B. Essays on the determinants of tax morale in developing countries. Hannover, 2017. 129 S. doi: 10.15488/8998
Jahnke, Björn. / Essays on the determinants of tax morale in developing countries. Hannover, 2017. 129 S.
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abstract = "Governments in developing countries have introduced substantial reforms totheir tax systems in recent decades. Many of these countries started to increase their tax base and now most of their public revenues originate from income and consumption taxes. However, the average tax intake of developing countries is still lower than in industrialized countries. The literature on tax compliance in industrialized countries has shown that nonpecuniary factors are important to explain tax compliance. This thesis studies how knowledge on taxes, skills in financial literacy, societal dynamics and reliability of public institutions are related to attitudes on tax payments in developing countries.",
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