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The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

The words "there is nothing certain in this world except death and taxes" proclaimed by Benjamin Franklin do not lose meaning after more than two centuries. Let us leave the problem of death or life to another publication and discuss taxes. A bit different from usual. I will disappoint a reader, an analyst or a government representative who sees taxes together through the prism of the base and the tariff, but does not ask the question "why?". For decades, the psychological motives of consumers have been discovered and established as a way to economic science. And taxes are not an exception here, but there is little due cause, especially in practice. And unnecessarily, because the work here would make it possible to enrich the arum of the state — all of us

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually. ; Straipsnyje yra analizuojama aktuali daugeliui valstybių prastos mokesčių mokėtojų moralės ir dėl to atsirandančios mokesčių spragos problematika. Atsižvelgus į tai yra siūloma priemonių mokesčių moralei stiprinti ir pateikiamas netradicinis – nacionalinių sąskaitų pagrindu parengtų socialinės apskaitos matricų – metodas mokesčių moralės pokyčiams ir viešojo sektoriaus pajamoms įvertinti. Gyventojų mokesčių moralei reikšmingiausią įtaką daro tokie veiksniai korupcijos toleravimas, pasitikėjimas valdžia, nacionalinis pasididžiavimas ir religingumas. Apskritai atliktas tyrimas patvirtina ekonominės elgsenos svarbą vertinant mokesčių surinkimą. Kaip pavyzdys yra pasitelktos Baltijos šalys, kuriose mokesčių spragos problema yra itin aktuali.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

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.

It is critical for special operation forces practitioners and military planners to understand the willingness of the Baltic population to defend their homeland. The author shows that people who share strong national pride, confidence in government and the armed forces, and financial satisfaction are more likely to sacrifice their lives for their country. Moreover, such socio-economic factors like gender, age, employment, education, marital status, living place also allow researchers to predict an individual's attitude towards will to fight. This article provides a framework for understanding and recommends methods of increasing willingness to fight among the population of the Baltic region.

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.

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.

It is critical for special operation forces practitioners and military planners to understand the willingness of the Baltic population to defend their homeland. The author shows that people who share strong national pride, confidence in government and the armed forces, and financial satisfaction are more likely to sacrifice their lives for their country. Moreover, such socio-economic factors like gender, age, employment, education, marital status, living place also allow researchers to predict an individual's attitude towards will to fight. This article provides a framework for understanding and recommends methods of increasing willingness to fight among the population of the Baltic region.

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.