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https://doi.org/10.2478/bsrj-2019-016

Determinants of Tax Morale in Croatia: an Ordered Logit Model

Predrag Bejaković   ORCID icon orcid.org/0000-0002-4164-8220 ; Institute of Public Finance, Zagreb, Croatia
Slavko Bezeredi   ORCID icon orcid.org/0000-0002-9653-0289 ; Institute of Public Finance, Zagreb, Croatia

Puni tekst: engleski, pdf (513 KB) str. 37-48 preuzimanja: 168* citiraj
APA 6th Edition
Bejaković, P. i Bezeredi, S. (2019). Determinants of Tax Morale in Croatia: an Ordered Logit Model. Business Systems Research, 10 (2), 37-48. https://doi.org/10.2478/bsrj-2019-016
MLA 8th Edition
Bejaković, Predrag i Slavko Bezeredi. "Determinants of Tax Morale in Croatia: an Ordered Logit Model." Business Systems Research, vol. 10, br. 2, 2019, str. 37-48. https://doi.org/10.2478/bsrj-2019-016. Citirano 05.07.2020.
Chicago 17th Edition
Bejaković, Predrag i Slavko Bezeredi. "Determinants of Tax Morale in Croatia: an Ordered Logit Model." Business Systems Research 10, br. 2 (2019): 37-48. https://doi.org/10.2478/bsrj-2019-016
Harvard
Bejaković, P., i Bezeredi, S. (2019). 'Determinants of Tax Morale in Croatia: an Ordered Logit Model', Business Systems Research, 10(2), str. 37-48. https://doi.org/10.2478/bsrj-2019-016
Vancouver
Bejaković P, Bezeredi S. Determinants of Tax Morale in Croatia: an Ordered Logit Model. Business Systems Research [Internet]. 2019 [pristupljeno 05.07.2020.];10(2):37-48. https://doi.org/10.2478/bsrj-2019-016
IEEE
P. Bejaković i S. Bezeredi, "Determinants of Tax Morale in Croatia: an Ordered Logit Model", Business Systems Research, vol.10, br. 2, str. 37-48, 2019. [Online]. https://doi.org/10.2478/bsrj-2019-016

Sažetak
Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues. Objectives: The aim of this paper is to investigate determinants that shape tax morale of Croatian citizens. Methods/Approach: An ordered logit model is employed to evaluate which determinants shape tax morale of Croatian citizens. Data for the research were collected from 2,000 face-to-face interviews conducted in Croatia in late 2015. Results: The descriptive analysis illustrates that 52 percent of respondents reported a high level of tax morale, 26 percent of respondents have a low tax morale, while 8 and 14 percent have a mid-low and a mid-high tax morale, respectively. The ordered logit analysis revealed that gender, age, financial situation, region, and participation in the unofficial economy have an impact on the tax morale. Conclusions: Besides socio-demographic, socio-economic, and spatial determinants, a great number of sanctions for participation in informal activities also shapes tax morale of the Croatian citizens. More precisely, marginal effects show that those perceiving the expected sanctions as "normal tax or social security contributions due, plus a fine or a prison sentence" have by 6.3 percentage points higher probability of reporting the highest tax morale than others.

Ključne riječi
Croatia; ordered logit model; tax evasion; tax morale

Hrčak ID: 224558

URI
https://hrcak.srce.hr/224558

Posjeta: 272 *