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The purpose of the article is to analyse factors influencing the behaviour and decision-making of local tourists in choosing Azerbaijan as a destination. The main attributes, elements and types of tourism destinations are analysed. The understanding of consumer behaviour is defined and the peculiarities of decision-making process are presented. The main internal and external factors influencing tourist's behaviour and decision-making are summarised. The current situation of tourism in Azerbaijan is examined. The analysis of social, cultural, personal and psychological factors influencing the decision-making of local Azerbaijani tourists to travel to various types of tourism destinations with different attributes like, attractions, available amenities, accessibility, image, price and human resources is done. The research includes both primary and secondary data. Secondary data is used to give insight to the topic and assess conclusions. Primary data is collected by surveying domestic travellers of Azerbaijan. Survey results are analysed by implying descriptive statistics, non-parametric tests and Factor analysis. The research results show that the age, monthly income and marital status of local Azerbaijani travellers affect their travel behaviour especially in the duration of their trip. Destination amenities, tourism infrastructure, environmental features, human resources and price are the important attributes for local tourists in choosing tourism destination. ; This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.

In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.

In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.

In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.

This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.

This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.

This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.

This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.

This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment - whether to pay taxes or not - is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.

This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.