Suchergebnisse

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.

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba]
Straipsnyje nagrinėjama atskyrimo (khōrismos) sąvoka (tezė, kad eidai ir skaičiai egzistuoja atskirai (khōris) nuo jusliškai suvokiamų esybių) bei jos kritika Aristotelio Metafizikoje. Straipsnyje siekiama įrodyti, kad nors Aristotelis Metafizikoje eidų ir skaičių atskyrimo doktrinas kritikavo skyrium viena nuo kitos (kaip dvi Platono metafizinio mokymo dalis), vis dėlto jas laikė neatskiriamai susijusiomis – iš skaičių atskyrimo, pasak Aristotelio, kildintinas ir eidų atskyrimas jusliškai suvokiamų objektų atžvilgiu. Ši straipsnio pagrindinė tezė grindžiama bendra Metafizikos knygų M ir N problemine struktūra, Aristotelio pateikiamais liudijimais apie eidų teorijos atsiradimą bei šių liudijimų interpretacija remiantis senovės graikų mąstymui būdingu skaičiaus fenomeno suvokimu.

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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.

In a shot review, materials of the national conference were presented. Theoretical and practical problems about the Welfare State in Modern Lithuania were discussed there.