Tax morale and its impact on public sector revenue

Virgilijus Rutkauskas

Doctoral dissertation

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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. There are some estimates of tax morale and tax gap, but their linkage and the assessment of improved moral effect to the public sector revenue are missing.

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. The dissertation addresses the following tasks: disclosure of the main principles of the public sector activity and disadvantages, creation of a model for assessment of population's tax morale, revealing the links between the tax morale and the tax gap, creation and application of social accounting matrices based on the national accounts, exercise of hypothetical simulations disclosing the impact of improved tax morale on the public sector revenues.

The dissertation consists of an introduction, three chapters, general conclusions, list of literature and references, list of the author's publications on the topic of dissertation. In the introduction there are discussed the problem of research work, revealed the relevance of the work, described the objects of research, formulated the aim and tasks of the work, presented the used research methodology, discussed the scientific novelty of the problem, the level of examination and the practical significance of the work, and provided defensive statements.

The first chapter deals with the theoretical aspects of tax morale and public sector revenue, the factors influencing the success of tax collection, discusses the possibility of using national accountability for the research, assessment of the tax gap, and difficulties in constructing an integrated model. The second chapter deals with the methodological aspects of tax morale, tax gap and social accounts and present an integrated model that allows achieving the aim set in the dissertation. In the third chapter, the systematized data from the euro area countries are used for quantitative assessment of tax morale and gap, empirical assessments are carried out, simulations of tax morale improvement effect on public sector revenues are performed, and possibilities of research development are discussed.

The author of the dissertation has published 10 articles: 6 in reviewed scientific journals, 4 in international conferences materials and 1 section in the book. The topic of the dissertation had been presented by 5 reports at scientific conferences.

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145×205 mm
172 p.
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