• citations in SCIndeks: [1]
  • citations in CrossRef:[1]
  • citations in Google Scholar:[]
  • visits in previous 30 days:26
  • full-text downloads in 30 days:13


article: 2 from 20  
Back back to result list
2020, vol. 15, iss. 1, pp. 69-80
The impact of the relationship between the state, state institutions and tax payers on willingness to pay tax
aÓbuda University, Doctoral School on Safety and Security Sciences, Budapest, Hungary
bÓbuda University, Faculty of Business and Management, Budapest, Hungary
Keywords: willingness to pay tax; government; hidden economy; tax system; tax evasion
There are several economic models in the literature that seek to correlate between human behaviour patterns, attitudes, tax evasion and its risk, also their institutional background. The values, the societal norms and attitudes differ from country to country, and these differences have a measurable effect on economic manners. Unethical business behaviour and the reasons of hidden economy are widely examined by more kinds of research methods. According to the results of many studies, we can assume that the trust in government, the stability of the tax system, and treating taxpayers as partners and with respect have positive effect on willingness to pay tax. Apart from this, direct political participation of the citizens and their involvement in political decisions and democracy have significant positive effect on tax morals as well. The aim of present study is to support these statements based on a questionnaire survey among the competent managers of small and medium-sized enterprises in Hungary and with the help of in-depth interviews - from an economic psychological perspective - with some interviewees present in several countries as taxpayers.
*** (2016) Facts, information on the organization of the National Tax and Customs Office and its activities in 2016. in: NAV Yearbook, Budapest, in Hungarian, retrieved from
Alm, J., Martinez-Vazque, J., Torgler, B. (2006) Russian attitudes toward paying taxes: Before, during, and after the transition. International Journal of Social Economics, 33(12): 832-857
Alm, J., Sanchez, I., de Juan, A. (1995) Economic and noneconomic factors in tax compliance. Kyklos, 48(1): 3-18
Balogh, L., Gál, V., Kovács, K. (2014) The willingness of the Hungarian population to pay taxes. Regional and Business Studies, 6 (1), 65-74 (in Hungarian)
Cummings, R.G., Martinez-Vazquez, J., Mckee, M., Torgler, B. (2004) Effects of culture on tax compliance: A cross check of experimental and survey evidence. Working Paper, CREMA, No. 2004, retrieved from
Frey, B.S., Feld, L.P. (2002) Deterrence and moral in taxation: An empirical analysis. CESifo Working paper, No. 760, retrieved from
Frey, B.S., Torgler, B. (2007) Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1): 136-159
Hámori, B. (1998) Emotional economics. Budapest: Kossuth Publishing House, in Hungarian
Kirchler, E., Hoelzl, E., Wahl, I. (2008) Enforced versus voluntary tax compliance: The 'slippery slope' framework. Journal of Economic Psychology, 29(2): 210-225
Rosenberg, M. (1965) Society and adolescent self-image. Princeton: Princeton University Press
Rosenberg, M. (1989) Society and the adolescent self-image. Middletown, CT: Wesleyan University Press
Schneider, F. (2000) The increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations. Working Paper, Johannes Kepler University of Linz, Department of Economics, Linz, No. 0008, retrieved from
Schneider, F., Buehn, A. (2012) Shadow economies in highly developed OECD countries: What are the driving forces?. IZA Discussion Papers, Bonn, No. 6891, Institute for the Study of Labor, retrieved from:
Semjén, A., Tóth, I.J. (2004) Hidden economy and tax conduct. in: Analyzes of the hidden economy in Hungary, Budapest: MTA Research Center for Economic Sciences, Study 4 (in Hungarian)
Strümpel, B. (1969) The contribution of survey research to public finance. in: Peacock A.T. [ed.] Quantitative analysis in public finance, New York, NY: Praeger Publishers, 14-32


article language: English
document type: Original Scientific Paper
DOI: 10.5937/sjm15-21750
published in SCIndeks: 09/06/2020
peer review method: double-blind
Creative Commons License 4.0

Related records

No related records