H2020Индивидуална стипендия2017–2019

ChEATAX · Cross-Cultural Experimental Analyses of Tax Morale

„Хоризонт 2020“ — Действия „Мария Склодовска-Кюри“

Период: 2017-07-01 → 2019-12-10
Финансиране от ЕС: 200 195 €
Участници: 1
Схема: MSCA-IF

Линиите свързват координатора с партньорите.

Накратко на български

Вътрешната мотивация за плащане на данъци се анализира чрез сравнение между Италия и Дания, включително как отношението към имигрантите влияе на това поведение. Разбирането на културните разлики помага за справяне с данъчното избягване, което вреди на обществото.

Този кратък обзор е генериран от изкуствен интелект

Кратко обяснение, генерирано от езиков модел по текста на CORDIS. Оригиналът е по-долу.

Резултати накратко

Cross-Cultural Experimental Analyses of Tax Morale

ChEATAX aims at understanding individuals' intrinsic motivation to pay taxes across cultures. Tax evasion negatively affects all societies; it occurs within a country and across countries, at the European and global levels. That is why fighting against tax evasion is important for societies and, indeed, it is one of the main political priorities for the European Commission (European Commission, 2012). Recent research revealed that individuals’ tax compliance is not only a function of wealth level and tax rates, but also of social and cultural norms. Observational data shows that average levels of tax evasion are particularly high in Southern European countries and low in Northern European countries (Schneider, 2013). Why is that the case? Is there a different tax culture across Europe? ChEATAX aims at investigating whether cultural differences within Italy (representing the South of Europe) and between Italy and Denmark (representing the North of Europe) can explain the North-South discrepancies in Italian and European tax compliance. It also seeks to identify other factors which can mitigate such discrepancies. One particular issue addressed in ChEATAX is whether individuals perceive immigrants as less deserving of tax-funded benefits than natives; and, if such deservingness attitudes affect individuals’ tax morale. This is a particularly salient issue in relation to the widespread political debate over immigration and the use of state benefits by immigrants. The main objectives of ChEATAX have been pursued via cross-cultural laboratory economics experiments. At the beginning of the project, the researcher collected data throughout a set of economics experiments conducted at the Universities of Salerno in the South of Italy. As a conclusion of the project, the researcher and the project supervisor are currently analyzing data and writing papers to discuss the results of the experiment. European Commission (2012), An Action Plan to strengthen the fight against tax fraud and tax evasion, Brussels 6.12.2012, COM (2012) 722 final. Schneider F., & Enste D. (2013). The Shadow Economy: An International Survey. New York, NY: Cambridge University Press.

Текст от CORDIS, на английски · Данни: CORDIS, © Европейски съюз

Цел на проекта

Tax evasion is a large and growing problem in almost all countries (Murphy’s 2012 report “Closing the European Tax Gap” estimated that “tax evasion in the European Union is approximatively € 860 billion a year”). This problem is particularly extreme in Southern European countries as Italy, Spain and Greece. Recent experimental and survey analyses revealed that individual’s intrinsic motivation to pay taxes is not only influenced by tax rates and audit probabilities, but also by social and cultural norms. Designing effective policies for reducing tax evasion thus requires understanding the behavioural aspects of tax compliance decisions. The previous experimental analyses on tax compliance were mainly carried out in the Centre-North of Italy (Milan, Bologna and Rome) and assumed the taxpayer as an isolated individual. My proposed research, entitled “Cross-Cultural Experimental Analyses of Tax Compliance” (ChEATAX) will innovate by taking a broader perspective on tax morale from the perspectives of both geography and level of analysis. In this way, ChEATAX can advance knowledge by addressing two long-standing gaps in the literature: the North-South discrepancies in Italian tax compliance, and the impact of social norms and social interactions on tax morale. To isolate cultural effects as a factor in tax compliance, this aim will be pursued by collecting survey and laboratory data in Italy and Denmark, respectively representing Southern and Northern European societies, and in the South and the North of Italy to capture disparities in Italian tax compliance. The outputs of this project will help understanding how different countries can establish and foster cooperation with taxpayers to enforce tax compliance.

Оригинален текст от CORDIS (на английски).

Участници

COPENHAGEN BUSINESS SCHOOL · FrederiksbergКоординаторДания