Cevat Bilgin, Handan Kaynar Bilgin


In this paper, determinants of tax morale in Bosnia-Herzegovina are searched. Tax morale is an ordered categorical dependent variable. Therefore, ordered probit model is estimated to derive the relations between tax morale and relevant variables. For the model, demographic factors, employment status, economic status and social capital variables are used as independent variables. For this paper, European Values Study (EVS) database is used to analyze the level of tax morale and its determinants in Bosnia-Herzegovina. The fourth wave of the EVS is used for this aim.  EVS is a survey which researched socio-cultural and political changes in Europe. The fourth wave has 47 countries representing the majority of the European population. In this survey, individuals are asked to respond the following question to evaluate level of tax morale; Please tell me for the following statement whether you think it can always be justified, never be justified, or something in between: … ‘Cheating on tax if you have the chance’. The question leads to a ten-scale index of tax morale with the two extreme points ‘never justified’ and ‘always justified’.

Anahtar Kelimeler

tax morale; public finance; ordered probit



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