Suchergebnisse

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

This article addresses the issue of the relationship between 'the market' and democracy in the European Union from a critical political economy perspective. It argues that the way the European Union institutions and national governments are attempting to solve the current economic and financial problems of the Eurozone enhances the trend towards 'new constitutionalist' arrangement that were already present. A detailed analysis of the reforms is proposed, as well as an historical perspective on the relationship between 'the market' and democracy that has characterised Western political economies. The recent reforms of EU economic governance are thus seen as furthering the insulation of socio-economic policy-making from public's electoral accountability.