How do institutional , social , and individual factors shape tax compliance behavior ? Evidence from 14 Eastern European countries

This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers’ perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that taxpayer behavior is a multifaceted… CONTINUE READING