Original scientific paper

https://doi.org/10.3326/pse.49.4.6

Determinants of tax morale among university students in Croatia

Josip Visković orcid.org/0000-0002-8797-1496 ; University of Split, Faculty of Economics, Business and Tourism, Split, Croatia
Tea Šestanović orcid.org/0000-0002-6279-6070 ; University of Split, Faculty of Economics, Business and Tourism, Split, Croatia
Paško Burnać ; University of Split, Faculty of Economics, Business and Tourism, Split, Croatia *

* Corresponding author.

Abstract

This study aims to identify the main determinants of tax morale among university students in Croatia. The partial least squares structural equation modelling (PLSSEM) approach has been used, and the results show that trust in institutions, religious principles and tax knowledge positively influence the tax morale of university students. Contrary, politics, social norms, and financial knowledge negatively influence tax morale. Higher financial knowledge lowers tax morale, while students who believe that the state should have a greater influence on the economy have higher tax morale. Moreover, there are some differences in attitudes towards tax morale according to gender, age and place of birth. The research shows a general lack of tax knowledge among students, indicating a need for improved tax education initiatives. By incorporating these findings into policy and curriculum design, governments can cultivate a culture of compliance among future taxpayers, ultimately contributing to more effective and equitable tax systems.

Keywords

tax morale; university students; Croatia; PLS-SEM approach

Hrčak ID:

340324

URI

https://hrcak.srce.hr/340324

Publication date:

3.12.2025.

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