TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES

TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES

The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014. Firstly, the literature on tax behaviour is analysed through the viewpoint of behavioural economics and the system...

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Bibliographic Details
Main Authors: Violeta Pukeliene, Austeja Kažemekaityte
Format: Article
Language:English
Published: Vilnius University Press 2016-10-01
Series:Ekonomika
Subjects:
tax compliance
tax evasion
tax behaviour
slippery slope framework
tax morale
tax culture
Online Access:https://www.journals.vu.lt/ekonomika/article/view/10123

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