Details
| Original language | English |
|---|---|
| Qualification | Doctor rerum politicarum |
| Awarding Institution | |
| Supervised by |
|
| Date of Award | 15 Dec 2016 |
| Place of Publication | Hannover |
| Publication status | Published - 2017 |
Abstract
their 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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Hannover, 2017. 129 p.
Research output: Thesis › Doctoral thesis
}
TY - BOOK
T1 - Essays on the determinants of tax morale in developing countries
AU - Jahnke, Björn
N1 - Doctoral thesis
PY - 2017
Y1 - 2017
N2 - 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.
AB - 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.
U2 - 10.15488/8998
DO - 10.15488/8998
M3 - Doctoral thesis
CY - Hannover
ER -