Tax evasion, trust, and state capacities: how good is tax moral in Central and Eastern Europe?
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bern ; Berlin ; Bruxelles
Peter Lang
[2007]
|
| Schriftenreihe: | Interdisciplinary Studies on Central and Eastern Europe
vol. 3 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Register // Gemischte Register |
| Beschreibung: | The present volume contains articles which have been presented at a conference in St. Gallen in the autumn of 2003. [...] |
| Beschreibung: | 385 Seiten Illustrationen |
| ISBN: | 9783039106516 3039106511 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV022292045 | ||
| 003 | DE-604 | ||
| 005 | 20220328 | ||
| 007 | t | ||
| 008 | 070228s2007 a||| |||| 10||| eng d | ||
| 016 | 7 | |a 983129746 |2 DE-101 | |
| 020 | |a 9783039106516 |c Broschur |9 978-3-03-910651-6 | ||
| 020 | |a 3039106511 |9 3-03-910651-1 | ||
| 035 | |a (OCoLC)315446423 | ||
| 035 | |a (DE-599)BVBBV022292045 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 |a DE-N2 |a DE-12 | ||
| 082 | 0 | |a 336.2421609437 |2 22/ger | |
| 084 | |a OST |q DE-12 |2 fid | ||
| 084 | |a QL 410 |0 (DE-625)141715: |2 rvk | ||
| 084 | |a 330 |2 sdnb | ||
| 084 | |a 320 |2 sdnb | ||
| 245 | 1 | 0 | |a Tax evasion, trust, and state capacities |b how good is tax moral in Central and Eastern Europe? |c Nicholas Hayoz & Simon Hug (eds) |
| 264 | 1 | |a Bern ; Berlin ; Bruxelles |b Peter Lang |c [2007] | |
| 264 | 4 | |c © 2007 | |
| 300 | |a 385 Seiten |b Illustrationen | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Interdisciplinary Studies on Central and Eastern Europe |v vol. 3 | |
| 500 | |a The present volume contains articles which have been presented at a conference in St. Gallen in the autumn of 2003. [...] | ||
| 650 | 0 | 7 | |a Einkommensteuer |0 (DE-588)4013895-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Effizienz |0 (DE-588)4013585-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuervermeidung |0 (DE-588)4121725-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuermoral |0 (DE-588)4183197-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerverwaltung |0 (DE-588)4183231-0 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Osteuropa |0 (DE-588)4075739-0 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |y 2003 |z Sankt Gallen |2 gnd-content | |
| 689 | 0 | 0 | |a Osteuropa |0 (DE-588)4075739-0 |D g |
| 689 | 0 | 1 | |a Steuermoral |0 (DE-588)4183197-4 |D s |
| 689 | 0 | 2 | |a Steuervermeidung |0 (DE-588)4121725-1 |D s |
| 689 | 0 | 3 | |a Einkommensteuer |0 (DE-588)4013895-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Steuerverwaltung |0 (DE-588)4183231-0 |D s |
| 689 | 1 | 1 | |a Effizienz |0 (DE-588)4013585-8 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Hayoz, Nicolas |e Sonstige |0 (DE-588)1022106201 |4 oth | |
| 700 | 1 | |a Hug, Simon |d 1964- |e Sonstige |0 (DE-588)115183876 |4 oth | |
| 830 | 0 | |a Interdisciplinary Studies on Central and Eastern Europe |v vol. 3 |w (DE-604)BV019857686 |9 3 | |
| 856 | 4 | 2 | |m OEBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung BSB München - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Register // Gemischte Register |
| 940 | 1 | |n oe | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015502197 | ||
| 942 | 1 | 1 | |c 351.09 |e 22/bsb |f 0905 |g 496 |
| 942 | 1 | 1 | |c 351.09 |e 22/bsb |f 0905 |g 471 |
| 942 | 1 | 1 | |c 351.09 |e 22/bsb |f 0905 |g 437 |
Datensatz im Suchindex
| _version_ | 1804136306394005504 |
|---|---|
| adam_text | TABLE OF CONTENTS NICOLAS HAYOZ AND SIMON HUG INTRODUCTION 7
..............................................................................
ERIC M. USLANER TAX EVASION, TRUST, AND THE STRONG ARM OF THE LAW 17
................. JOHN T. SCHOLZ CONTRACTUAL COMPLIANCE: TAX
INSTITUTIONS AND TAX MORALE IN THE U.S. 51
..............................................................................
... LARS P. FELD AND BRUNO S. FREY TAX EVASION IN SWITZERLAND: THE ROLES
OF DETERRENCE AND TAX MORALE 123
.......................................................................
BENNO TORGLER TAX MORALE IN CENTRAL AND EASTERN EUROPEAN COUNTRIES . . .
. 155 STANIS*AW OWSIAK TAXES IN POST-COMMUNIST COUNTRIES - OLD AND NEW
CHALLENGES 187 ........................................................
GERALD M. EASTER TAXATION AND STATE RE-FORMATION IN RUSSIA: POLICY,
CAPACITY, COMPLIANCE 227
................................................... BELA JANKY SOCIAL
STRUCTURE, TRANSITION, AND PUBLIC ATTITUDES TOWARDS TAX EVASION IN
HUNGARY 269 ............................................ KATARINA OTT
WHAT DO STATE CAPACITY AND TRUST HAVE TO DO WITH THE EVOLUTION OF THE
INFORMAL ECONOMY AND TAX EVASION IN CROATIA?
................................................... 289 GABRIEL **DESCU
TRUST, CORRUPTION AND TAX EVASION IN ROMANIA .......................307
JAN HANOUSEK AND FILIP PALDA THE EVOLUTION OF TAX EVASION IN THE CZECH
REPUBLIC: A MARKOV CHAIN ANALYSIS
........................................................ 327 DAVID
TUMANYAN TAX ADMINISTRATION AND EVASION IN
ARMENIA............................. 361 THE AUTHORS
............................................................................
377 INDEX
......................................................................................
381
Index Armenia 12,13,15,176, 361fr. attitudes towards institutions 26, 88,93f. towards tax evasion 124,156, 269ff. towards taxes 20ff., 106,114, 315 Azerbaijan 46,164,178, 361 Baltic countries 163,201, 211ff. Belarus 32,164,178 black market 34f., 317 Bosnia 32,164 Bulgaria 164,173ff. bureaucracy 67f. bureaucratic-coercive compliance 260ff. capacity (see also state capacity) fiscal administrative capacity 250ff. central bank 252,256f. cheating on taxes 19ff„ 31ff„ 44, 78,83,101, 104,112,123,139,163,187, 202,315, 318 civic morale 14,120, 270,286 civil society 272,307, 312 coercive powers 52ff., 250,262, 265 state enforcement 61ff., 70 cognitive structure 86, 93ff., 107, 111, 119 collective action 84ff. mechanism 58f., 63, 68 problem 12,23f., 52,85,102,119, 308 communism 21,158,173,310 compliance (see also tax, compliance) contingent compliance 51, 79,92, 105ff„ 117,119 levels 99,101,108f„ 116f. strategy 258ff. confidence in legal system 33£, 39, 45f„ 160,182 constraints (see political constraints) contract perspective 65f. contractarian adaptive 51ff., 79ff. rational 67, 79, 90,92 contractual compliance 51ff. corporate collaborators in Russia 240f., 244, 247 culture 90 income tax CIT 194,205f., 211f., 219f. corruption tax evasion 12,15, 35f., 41f., 120, 161f„ 172f„ 177ff„ 191,298, 307ff„ 368ff„ 373 trust 14,25,44ff„ 307ff. credibility of deterrence 76 of tax contract 51,67 crime (see also tax, crimes) trust 42 economic theory of / economics of 123,338 Croatia 12,14, 32,120,289ff. culture impact of culture 270ff. of trust / distrust 10,13 tax (see tax, culture) Czech Republic
12,15,178,188,194ff„ 208ff„ 220,277f„ 327ff., 354ff. decentralization 13, 72,120,179,229 defection 57f„ 84f„ 110 democracy 10,14,51ff., 102,113,159, 370 direct democracy 13,129,140f., 144ff. satisfaction with 27ff.
382 deterrence approach 98,101,123 discipline financial 269ff., 286 tax (see tax, discipline) duty approach 98,102ff., 119 enforcement capabilities / capacities / powers 14, 107, U9f„ 228f„ 232,240,259,266 coercive enforcement 93,98,105 costs of / expenditures on 98f., 101, 106,108,258 enforcement system 112ff., 240 self-enforcement 80,109 state enforcement 9,56ff., 106,119 third party enforcement 9 enterprise state owned 189,194f., 216f. Estonia 163f„ 178,206, 208, 211f„ 214 European Union 19,196,200,209ff. tax morale 157ff. exchange relationships 79,81f., 85, 93f., 97,119,126,129,144,149 fairness of taxation 270 fiscal administrative capacity 252, 255 exchange 144 foreign currency 291, 293, 295 free riding / free rider problem 58, 66, 95ff., 103f„ 272 Georgia 31,164,176,178,307,361 government performance 20, 24ff., 45,317 Hungary 14f„ 46,120,164,178,188f„ 194ff„ 208ff„ 220, 367 fiscal crisis 283 tax compliance in 276ff. tax evasion in 269ff. incentives bureaucratic incentives 70 to evade / pay taxes 124,129,131, 139,177, 246, 264f„ 270,291,336 Index informal economy / sector 14,178, 289ff. information asymetry 56f., 82 institutional arrangements 13,179,244 performance 11,273 transformation / adjustment / restructuring 175,273,281, 285, 298 institutional trust (see trust, institutional) institutions efficiency / effectiveness / quality of 8f., 120,177,299,308 tax (see tax, institutions) trust (see trust, institutions) investigation of tax fraud 252, 261f., 265,285,373 1RS 52,55, 67ff. Latvia 163ff„ 178, 206, 211,214,220, 307 law enforcement 35,128,219,260, 265 tax law (
see tax, law) legislation tax (see tax, legislation) Lithuania 120,163ff„ 176ff„ 211ff„ 24, 307 Macedonia 164,178 Moldova 31,164,176 Montenegro 32,164 noncompliance 20, 86,102,107,109, 112, 259£, 263 opportunism 56f., 82,116,159,301f. optimal taxation 188 oversight 71f„ 92,106L, 111, 119,253, 372 penalty 124,129f., 143, 347 planned economy 189, 362 Poland 11,46,120,156ff., 173ff„ 188ff., 241,278 tax policy 219
Index police (see tax, police) policy 281ff. political constraints 120,227ff., 240ff., 266f. post-communist 187ff., 228ff. prisoner s dilemma 57,83f., 86,110 procedural justice 76f£, 90ff., 106, 112ff„ 149 procedure/procedural 18, 68f., 72ff.,89ff.,106f„ 112ff.,126,129ff„ 140, 149,218 psychology/psychological (see also attitudes) 52, 80ff. public goods 8,10f., 24,55, 58f., 61, 65f., 95,97ff„ 102,106,125ff„ 147,158, 258f. punishment 38f., 109f., 124,143,192, 259,263,279,284 Putin, Vladimir 13,232f„ 247ff„ 264, 267 rational choice 52 redistribution 126,149,186,195ff., 229f. 241,271f„ 283,297,299, 309,312 reform ( see tax, reform) regime, regimes 260ff., 272, 307ff. regime breakdown 226, 230ff.,242,266 regulation 11,37, 64, 70,108,147,180, 203,374 requirement 52,55, 66,106,362,367, 369,371f. 374 respect 86, 91,126,149,190,202, 206 Romania 21ff„ 119,158,189,307ff„ 323 rule, rules 149,159,190ff., 228ff„ 298 of law 10, 60,161 rule-making 232 rule-enforcement 228, 266 Russia decentralization 243,251,252ff., 266 fiscal crisis 234ff. tax administration 234ff. tax code 240, 245ff. tax compliance 227,258 tax legislation 244,263 tax policy 227ff. 383 separation of powers 67ff. Serbia 164,307 shadow economy 134ff., 157f.,178ff.,183,218,246,260, 264,277, 309, 345, 358,371f. single-rate taxation 24,204ff. Slovakia 188,194, 206, 210,216,307 Slovenia 173ff. social inequality 307, 310ff. solidarity trust 19ff„ 42 strong /weak 271ff. Soviet Union 177,253,361 Former Soviet Union 12,120,156158,165 legacy of 120,189ff., 208,276ff„ 286 state capacities 7ff„ 227ff., 289ff., 298ff., 308ff.
strategic trust see trust, strategic stringency fiscal 190ff., 210,214,222 Switzerland 13,123ff., 157,179 tax administration 123ff. tax code 123,125 tax administration 155f., 159f., 177, 361ff. amnesty 129,132,141 audits 100, 371 avoidance 116,118,142,158,218, 265 burden 8,13,156,162,176f„ 188ff„ 240, 245,248, 258f„ 272,284,293f„ 299,304 civilisation 189f., 203 code 22 competition 216,220 compliance 8ff., 19ff., 41,52ff., 95ff., 112,125ff., 157ff„ 307,315ff. culture 127,130, 222, 262ff„ 368, 370f. discipline 279,281ff. enforcement (see also enforcement) 68,103,107,112ff.
384 evasion trust (see tax system, trust) probability of detection 27,99, 101,125,130,136f. Switzerland 123ff. Hungary 269ff. Croatia 289ff. Romania 307ff. Czech Republic 327ff. Armenia 361ff. tax morale 7ff., 123ff155ff. Central and Eastern Europe 187ff. Poland 215ff. State Capacities (see tax system, state capacities) Russia 258ff. income tax 7,51,53ff., 103,127, 131ff„ 156,175f„ 180,189,205ff„ 242, 253, 284,310ff„ 363f. institutions 51ff. law 8ff„ 28,51,55,127,191,218f„ 362,366,372 legislation 191,199, 222 obligations 29,33,46,51ff., 66,88, 105,112,116f. tax morale (see tax evasion, tax morale) police 252ff., 261ff. policy 144,188, 215 effects on revenue 198,202,222 policy reform reform (see also tax system, reform) 11,14f., 158, 200f., 205,212, 222, 242, 246ff„ 264, 285,300, 307,362 income tax (see also tax evasion and tax system) 7,52ff., 131ff., 156ff., 205ff., 242ff., 307ff. system (see also tax compliance and tax evasion) 11 system adaptive contractarian model 105ff. Armenia 262ff. complexity 117ff. democracy 14, 51 Index Exchange relationships 97f. honesty of the government 20 Hungary 269ff. income tax system 61ff. post-communist countries 187ff., 270ff. reform 156ff.„ 187ff., 214ff., 303 Romania 31ff., 307ff. Russia 245ff. Soviet system 236 state capacities 240ff., 258ff. trust 17ff., 157,177 USA 51ff. tax crimes 262 value added tax VAT 189,212ffv 242ff. welfare tax 128 trade union 216,221 transition countries, transition process (see also post-communist and tax system, post-communist countries 155ff., 187ff., 227ff., 269f., 298ff. transition economy 183,226, 234,
236ff„ 251ff„ 329 treatment 26, 29,33, 69,76f„ 114,118, 138ff„ 203 trust (see also tax system, trust and tax compliance) 7ff., 17ff., 51ff., 131ff., 156ff., 171,289ff., 307ff., 366 distrust 10, 86, 299,302,319 generalized trust 320 in institutions 12,301f., 308, 316ff. institutional trust 307, 315,317 legal system 174f. government 179, 206 moralistic trust 22ff. strategic trust 22ff. Turkey 19,361 Ukraine 178, 204, 210, 307,367 uncertainty 157ff. underground economy 116,157, 273, 329,349 USA 32ff., 219 tax code 69f., 101,116ff. tax legislation in 54, 70f., 76
Index values European Values Survey 156, 163-182,301 World Values Survey 31ff., 156, 163ff., 301 variables demogarphic 137:348 trust variables 166,317 VAT (see tax, VAT) welfare and exchange 56ff., 237 welfare state 10, 53,200,283 385
|
| adam_txt |
TABLE OF CONTENTS NICOLAS HAYOZ AND SIMON HUG INTRODUCTION 7
.
ERIC M. USLANER "TAX EVASION, TRUST, AND THE STRONG ARM OF THE LAW" 17
. JOHN T. SCHOLZ CONTRACTUAL COMPLIANCE: TAX
INSTITUTIONS AND TAX MORALE IN THE U.S. 51
.
. LARS P. FELD AND BRUNO S. FREY TAX EVASION IN SWITZERLAND: THE ROLES
OF DETERRENCE AND TAX MORALE 123
.
BENNO TORGLER TAX MORALE IN CENTRAL AND EASTERN EUROPEAN COUNTRIES . . .
. 155 STANIS*AW OWSIAK TAXES IN POST-COMMUNIST COUNTRIES - OLD AND NEW
CHALLENGES 187 .
GERALD M. EASTER TAXATION AND STATE RE-FORMATION IN RUSSIA: POLICY,
CAPACITY, COMPLIANCE 227
. BELA JANKY SOCIAL
STRUCTURE, TRANSITION, AND PUBLIC ATTITUDES TOWARDS TAX EVASION IN
HUNGARY 269 . KATARINA OTT
WHAT DO STATE CAPACITY AND TRUST HAVE TO DO WITH THE EVOLUTION OF THE
INFORMAL ECONOMY AND TAX EVASION IN CROATIA?
. 289 GABRIEL **DESCU
TRUST, CORRUPTION AND TAX EVASION IN ROMANIA .307
JAN HANOUSEK AND FILIP PALDA THE EVOLUTION OF TAX EVASION IN THE CZECH
REPUBLIC: A MARKOV CHAIN ANALYSIS
. 327 DAVID
TUMANYAN TAX ADMINISTRATION AND EVASION IN
ARMENIA. 361 THE AUTHORS
.
377 INDEX
.
381
Index Armenia 12,13,15,176, 361fr. attitudes towards institutions 26, 88,93f. towards tax evasion 124,156, 269ff. towards taxes 20ff., 106,114, 315 Azerbaijan 46,164,178, 361 Baltic countries 163,201, 211ff. Belarus 32,164,178 black market 34f., 317 Bosnia 32,164 Bulgaria 164,173ff. bureaucracy 67f. bureaucratic-coercive compliance 260ff. capacity (see also state capacity) fiscal administrative capacity 250ff. central bank 252,256f. cheating on taxes 19ff„ 31ff„ 44, 78,83,101, 104,112,123,139,163,187, 202,315, 318 civic morale 14,120, 270,286 civil society 272,307, 312 coercive powers 52ff., 250,262, 265 state enforcement 61ff., 70 cognitive structure 86, 93ff., 107, 111, 119 collective action 84ff. mechanism 58f., 63, 68 problem 12,23f., 52,85,102,119, 308 communism 21,158,173,310 compliance (see also tax, compliance) contingent compliance 51, 79,92, 105ff„ 117,119 levels 99,101,108f„ 116f. strategy 258ff. confidence in legal system 33£, 39, 45f„ 160,182 constraints (see political constraints) contract perspective 65f. contractarian adaptive 51ff., 79ff. rational 67, 79, 90,92 contractual compliance 51ff. corporate collaborators in Russia 240f., 244, 247 culture 90 income tax CIT 194,205f., 211f., 219f. corruption tax evasion 12,15, 35f., 41f., 120, 161f„ 172f„ 177ff„ 191,298, 307ff„ 368ff„ 373 trust 14,25,44ff„ 307ff. credibility of deterrence 76 of tax contract 51,67 crime (see also tax, crimes) trust 42 economic theory of / economics of 123,338 Croatia 12,14, 32,120,289ff. culture impact of culture 270ff. of trust / distrust 10,13 tax (see tax, culture) Czech Republic
12,15,178,188,194ff„ 208ff„ 220,277f„ 327ff., 354ff. decentralization 13, 72,120,179,229 defection 57f„ 84f„ 110 democracy 10,14,51ff., 102,113,159, 370 direct democracy 13,129,140f., 144ff. satisfaction with 27ff.
382 deterrence approach 98,101,123 discipline financial 269ff., 286 tax (see tax, discipline) duty approach 98,102ff., 119 enforcement capabilities / capacities / powers 14, 107, U9f„ 228f„ 232,240,259,266 coercive enforcement 93,98,105 costs of / expenditures on 98f., 101, 106,108,258 enforcement system 112ff., 240 self-enforcement 80,109 state enforcement 9,56ff., 106,119 third party enforcement 9 enterprise state owned 189,194f., 216f. Estonia 163f„ 178,206, 208, 211f„ 214 European Union 19,196,200,209ff. tax morale 157ff. exchange relationships 79,81f., 85, 93f., 97,119,126,129,144,149 fairness of taxation 270 fiscal administrative capacity 252, 255 exchange 144 foreign currency 291, 293, 295 free riding / free rider problem 58, 66, 95ff., 103f„ 272 Georgia 31,164,176,178,307,361 government performance 20, 24ff., 45,317 Hungary 14f„ 46,120,164,178,188f„ 194ff„ 208ff„ 220, 367 fiscal crisis 283 tax compliance in 276ff. tax evasion in 269ff. incentives bureaucratic incentives 70 to evade / pay taxes 124,129,131, 139,177, 246, 264f„ 270,291,336 Index informal economy / sector 14,178, 289ff. information asymetry 56f., 82 institutional arrangements 13,179,244 performance 11,273 transformation / adjustment / restructuring 175,273,281, 285, 298 institutional trust (see trust, institutional) institutions efficiency / effectiveness / quality of 8f., 120,177,299,308 tax (see tax, institutions) trust (see trust, institutions) investigation of tax fraud 252, 261f., 265,285,373 1RS 52,55, 67ff. Latvia 163ff„ 178, 206, 211,214,220, 307 law enforcement 35,128,219,260, 265 tax law (
see tax, law) legislation tax (see tax, legislation) Lithuania 120,163ff„ 176ff„ 211ff„ 24, 307 Macedonia 164,178 Moldova 31,164,176 Montenegro 32,164 noncompliance 20, 86,102,107,109, 112, 259£, 263 opportunism 56f., 82,116,159,301f. optimal taxation 188 oversight 71f„ 92,106L, 111, 119,253, 372 penalty 124,129f., 143, 347 planned economy 189, 362 Poland 11,46,120,156ff., 173ff„ 188ff., 241,278 tax policy 219
Index police (see tax, police) policy 281ff. political constraints 120,227ff., 240ff., 266f. post-communist 187ff., 228ff. prisoner's dilemma 57,83f., 86,110 procedural justice 76f£, 90ff., 106, 112ff„ 149 procedure/procedural 18, 68f., 72ff.,89ff.,106f„ 112ff.,126,129ff„ 140, 149,218 psychology/psychological (see also attitudes) 52, 80ff. public goods 8,10f., 24,55, 58f., 61, 65f., 95,97ff„ 102,106,125ff„ 147,158, 258f. punishment 38f., 109f., 124,143,192, 259,263,279,284 Putin, Vladimir 13,232f„ 247ff„ 264, 267 rational choice 52 redistribution 126,149,186,195ff., 229f. 241,271f„ 283,297,299, 309,312 reform ( see tax, reform) regime, regimes 260ff., 272, 307ff. regime breakdown 226, 230ff.,242,266 regulation 11,37, 64, 70,108,147,180, 203,374 requirement 52,55, 66,106,362,367, 369,371f. 374 respect 86, 91,126,149,190,202, 206 Romania 21ff„ 119,158,189,307ff„ 323 rule, rules 149,159,190ff., 228ff„ 298 of law 10, 60,161 rule-making 232 rule-enforcement 228, 266 Russia decentralization 243,251,252ff., 266 fiscal crisis 234ff. tax administration 234ff. tax code 240, 245ff. tax compliance 227,258 tax legislation 244,263 tax policy 227ff. 383 separation of powers 67ff. Serbia 164,307 shadow economy 134ff., 157f.,178ff.,183,218,246,260, 264,277, 309, 345, 358,371f. single-rate taxation 24,204ff. Slovakia 188,194, 206, 210,216,307 Slovenia 173ff. social inequality 307, 310ff. solidarity trust 19ff„ 42 strong /weak 271ff. Soviet Union 177,253,361 Former Soviet Union 12,120,156158,165 legacy of 120,189ff., 208,276ff„ 286 state capacities 7ff„ 227ff., 289ff., 298ff., 308ff.
strategic trust see trust, strategic stringency fiscal 190ff., 210,214,222 Switzerland 13,123ff., 157,179 tax administration 123ff. tax code 123,125 tax administration 155f., 159f., 177, 361ff. amnesty 129,132,141 audits 100, 371 avoidance 116,118,142,158,218, 265 burden 8,13,156,162,176f„ 188ff„ 240, 245,248, 258f„ 272,284,293f„ 299,304 civilisation 189f., 203 code 22 competition 216,220 compliance 8ff., 19ff., 41,52ff., 95ff., 112,125ff., 157ff„ 307,315ff. culture 127,130, 222, 262ff„ 368, 370f. discipline 279,281ff. enforcement (see also enforcement) 68,103,107,112ff.
384 evasion trust (see tax system, trust) probability of detection 27,99, 101,125,130,136f. Switzerland 123ff. Hungary 269ff. Croatia 289ff. Romania 307ff. Czech Republic 327ff. Armenia 361ff. tax morale 7ff., 123ff155ff. Central and Eastern Europe 187ff. Poland 215ff. State Capacities (see tax system, state capacities) Russia 258ff. income tax 7,51,53ff., 103,127, 131ff„ 156,175f„ 180,189,205ff„ 242, 253, 284,310ff„ 363f. institutions 51ff. law 8ff„ 28,51,55,127,191,218f„ 362,366,372 legislation 191,199, 222 obligations 29,33,46,51ff., 66,88, 105,112,116f. tax morale (see tax evasion, tax morale) police 252ff., 261ff. policy 144,188, 215 effects on revenue 198,202,222 policy reform reform (see also tax system, reform) 11,14f., 158, 200f., 205,212, 222, 242, 246ff„ 264, 285,300, 307,362 income tax (see also tax evasion and tax system) 7,52ff., 131ff., 156ff., 205ff., 242ff., 307ff. system (see also tax compliance and tax evasion) 11 system adaptive contractarian model 105ff. Armenia 262ff. complexity 117ff. democracy 14, 51 Index Exchange relationships 97f. honesty of the government 20 Hungary 269ff. income tax system 61ff. post-communist countries 187ff., 270ff. reform 156ff.„ 187ff., 214ff., 303 Romania 31ff., 307ff. Russia 245ff. Soviet system 236 state capacities 240ff., 258ff. trust 17ff., 157,177 USA 51ff. tax crimes 262 value added tax VAT 189,212ffv 242ff. welfare tax 128 trade union 216,221 transition countries, transition process (see also post-communist and tax system, post-communist countries 155ff., 187ff., 227ff., 269f., 298ff. transition economy 183,226, 234,
236ff„ 251ff„ 329 treatment 26, 29,33, 69,76f„ 114,118, 138ff„ 203 trust (see also tax system, trust and tax compliance) 7ff., 17ff., 51ff., 131ff., 156ff., 171,289ff., 307ff., 366 distrust 10, 86, 299,302,319 generalized trust 320 in institutions 12,301f., 308, 316ff. institutional trust 307, 315,317 legal system 174f. government 179, 206 moralistic trust 22ff. strategic trust 22ff. Turkey 19,361 Ukraine 178, 204, 210, 307,367 uncertainty 157ff. underground economy 116,157, 273, 329,349 USA 32ff., 219 tax code 69f., 101,116ff. tax legislation in 54, 70f., 76
Index values European Values Survey 156, 163-182,301 World Values Survey 31ff., 156, 163ff., 301 variables demogarphic 137:348 trust variables 166,317 VAT (see tax, VAT) welfare and exchange 56ff., 237 welfare state 10, 53,200,283 385 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author_GND | (DE-588)1022106201 (DE-588)115183876 |
| building | Verbundindex |
| bvnumber | BV022292045 |
| classification_rvk | QL 410 |
| ctrlnum | (OCoLC)315446423 (DE-599)BVBBV022292045 |
| dewey-full | 336.2421609437 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2421609437 |
| dewey-search | 336.2421609437 |
| dewey-sort | 3336.2421609437 |
| dewey-tens | 330 - Economics |
| discipline | Politologie Wirtschaftswissenschaften |
| discipline_str_mv | Politologie Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03018nam a2200649 cb4500</leader><controlfield tag="001">BV022292045</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20220328 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">070228s2007 a||| |||| 10||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">983129746</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783039106516</subfield><subfield code="c">Broschur</subfield><subfield code="9">978-3-03-910651-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3039106511</subfield><subfield code="9">3-03-910651-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)315446423</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV022292045</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-12</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.2421609437</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">OST</subfield><subfield code="q">DE-12</subfield><subfield code="2">fid</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 410</subfield><subfield code="0">(DE-625)141715:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">330</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">320</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax evasion, trust, and state capacities</subfield><subfield code="b">how good is tax moral in Central and Eastern Europe?</subfield><subfield code="c">Nicholas Hayoz & Simon Hug (eds)</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bern ; Berlin ; Bruxelles</subfield><subfield code="b">Peter Lang</subfield><subfield code="c">[2007]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">385 Seiten</subfield><subfield code="b">Illustrationen</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Interdisciplinary Studies on Central and Eastern Europe</subfield><subfield code="v">vol. 3</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">The present volume contains articles which have been presented at a conference in St. Gallen in the autumn of 2003. [...]</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Effizienz</subfield><subfield code="0">(DE-588)4013585-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuervermeidung</subfield><subfield code="0">(DE-588)4121725-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuermoral</subfield><subfield code="0">(DE-588)4183197-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Osteuropa</subfield><subfield code="0">(DE-588)4075739-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)1071861417</subfield><subfield code="a">Konferenzschrift</subfield><subfield code="y">2003</subfield><subfield code="z">Sankt Gallen</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Osteuropa</subfield><subfield code="0">(DE-588)4075739-0</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuermoral</subfield><subfield code="0">(DE-588)4183197-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Steuervermeidung</subfield><subfield code="0">(DE-588)4121725-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Effizienz</subfield><subfield code="0">(DE-588)4013585-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hayoz, Nicolas</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)1022106201</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hug, Simon</subfield><subfield code="d">1964-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)115183876</subfield><subfield code="4">oth</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Interdisciplinary Studies on Central and Eastern Europe</subfield><subfield code="v">vol. 3</subfield><subfield code="w">(DE-604)BV019857686</subfield><subfield code="9">3</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">OEBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung BSB München - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Register // Gemischte Register</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="n">oe</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-015502197</subfield></datafield><datafield tag="942" ind1="1" ind2="1"><subfield code="c">351.09</subfield><subfield code="e">22/bsb</subfield><subfield code="f">0905</subfield><subfield code="g">496</subfield></datafield><datafield tag="942" ind1="1" ind2="1"><subfield code="c">351.09</subfield><subfield code="e">22/bsb</subfield><subfield code="f">0905</subfield><subfield code="g">471</subfield></datafield><datafield tag="942" ind1="1" ind2="1"><subfield code="c">351.09</subfield><subfield code="e">22/bsb</subfield><subfield code="f">0905</subfield><subfield code="g">437</subfield></datafield></record></collection> |
| genre | (DE-588)1071861417 Konferenzschrift 2003 Sankt Gallen gnd-content |
| genre_facet | Konferenzschrift 2003 Sankt Gallen |
| geographic | Osteuropa (DE-588)4075739-0 gnd |
| geographic_facet | Osteuropa |
| id | DE-604.BV022292045 |
| illustrated | Illustrated |
| index_date | 2024-07-02T16:52:05Z |
| indexdate | 2024-07-09T20:54:18Z |
| institution | BVB |
| isbn | 9783039106516 3039106511 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015502197 |
| oclc_num | 315446423 |
| open_access_boolean | |
| owner | DE-M382 DE-N2 DE-12 |
| owner_facet | DE-M382 DE-N2 DE-12 |
| physical | 385 Seiten Illustrationen |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Peter Lang |
| record_format | marc |
| series | Interdisciplinary Studies on Central and Eastern Europe |
| series2 | Interdisciplinary Studies on Central and Eastern Europe |
| spelling | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? Nicholas Hayoz & Simon Hug (eds) Bern ; Berlin ; Bruxelles Peter Lang [2007] © 2007 385 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Interdisciplinary Studies on Central and Eastern Europe vol. 3 The present volume contains articles which have been presented at a conference in St. Gallen in the autumn of 2003. [...] Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Effizienz (DE-588)4013585-8 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuermoral (DE-588)4183197-4 gnd rswk-swf Steuerverwaltung (DE-588)4183231-0 gnd rswk-swf Osteuropa (DE-588)4075739-0 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 2003 Sankt Gallen gnd-content Osteuropa (DE-588)4075739-0 g Steuermoral (DE-588)4183197-4 s Steuervermeidung (DE-588)4121725-1 s Einkommensteuer (DE-588)4013895-1 s DE-604 Steuerverwaltung (DE-588)4183231-0 s Effizienz (DE-588)4013585-8 s Hayoz, Nicolas Sonstige (DE-588)1022106201 oth Hug, Simon 1964- Sonstige (DE-588)115183876 oth Interdisciplinary Studies on Central and Eastern Europe vol. 3 (DE-604)BV019857686 3 OEBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Register // Gemischte Register |
| spellingShingle | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? Interdisciplinary Studies on Central and Eastern Europe Einkommensteuer (DE-588)4013895-1 gnd Effizienz (DE-588)4013585-8 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuermoral (DE-588)4183197-4 gnd Steuerverwaltung (DE-588)4183231-0 gnd |
| subject_GND | (DE-588)4013895-1 (DE-588)4013585-8 (DE-588)4121725-1 (DE-588)4183197-4 (DE-588)4183231-0 (DE-588)4075739-0 (DE-588)1071861417 |
| title | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? |
| title_auth | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? |
| title_exact_search | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? |
| title_exact_search_txtP | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? |
| title_full | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? Nicholas Hayoz & Simon Hug (eds) |
| title_fullStr | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? Nicholas Hayoz & Simon Hug (eds) |
| title_full_unstemmed | Tax evasion, trust, and state capacities how good is tax moral in Central and Eastern Europe? Nicholas Hayoz & Simon Hug (eds) |
| title_short | Tax evasion, trust, and state capacities |
| title_sort | tax evasion trust and state capacities how good is tax moral in central and eastern europe |
| title_sub | how good is tax moral in Central and Eastern Europe? |
| topic | Einkommensteuer (DE-588)4013895-1 gnd Effizienz (DE-588)4013585-8 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuermoral (DE-588)4183197-4 gnd Steuerverwaltung (DE-588)4183231-0 gnd |
| topic_facet | Einkommensteuer Effizienz Steuervermeidung Steuermoral Steuerverwaltung Osteuropa Konferenzschrift 2003 Sankt Gallen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015502197&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV019857686 |
| work_keys_str_mv | AT hayoznicolas taxevasiontrustandstatecapacitieshowgoodistaxmoralincentralandeasterneurope AT hugsimon taxevasiontrustandstatecapacitieshowgoodistaxmoralincentralandeasterneurope |