Suchergebnisse

In order to understand how the environment influences business owner/managers' attitudes towards tax morale, we build a theoretical model based on a neo-institutionalist framework. Our model combines three complementary perspectives on institutions—normative, cultural–cognitive and regulatory–instrumental. This enables a broader understanding of factors that influence business owner–managers' attitudes towards tax evasion. We test the resulting hypotheses using regression analysis on survey data on business owner/managers in Latvia—a transition country, which has undergone massive institutional changes since it was part of the Soviet Union over 25 years ago. We find that legitimacy of the tax authorities and the government (normative dimension), feeling of belonging to the nation (cultural–cognitive dimension) and perceptions of the risk and severity of punishment (regulatory–instrumental dimension) are all associated with higher tax morale for business owners and managers.

This interdisciplinary book presents empirical evidence that social capital is an important building block in the reintegration processes, migration challenges and economic dynamism of the SEE communities. Such a conclusion opposes the common belief that (re)establishing social relations in a post-ethnic conflict environment is very difficult. In these societies, trust in people and institutions remains low, but it is often replaced with other forms of sical capital emerging on a daily basis, within and between different population strata, either formally but often informally--back cover