Mokesčių moralė ir jos įtaka viešojo sektoriaus pajamoms ; Tax morale and its impact on public sector revenue

Abstract

This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.