Purpose

Analyze how peer effects and social influences affect attitudes and responses to corruption in tax systems, identifying factors that improve tax morale.

Design/methodology/approach

Life in Transition Survey (LITS III, 2016) data are analyzed using ordered probit models of corrupt tax officials, Heckman-style selection models of the extent of corruption, probit models of reasons given for not reporting corruption and ordered probit models of the frequency of informal payments to tax officials.

Findings

Peer effects and social influences significantly affect perceptions of and responses to corruption. Tax morale is supported in communities where people trust one another, where there is greater respect for the law and where people can achieve greater life satisfaction.

Research limitations/implications

Results are specific to transition countries represented in the data.

Practical implications

Findings can help improve tax morale and stabilize fiscal systems in transition countries.

Social implications

Enhanced tax morale can be facilitated by building inclusive, respectful and transparent institutions.

Originality/value

This study uses the latest LITS III data with a focus on peer effects and social influences, with improved empirical strategies.

中文翻译：

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对税收制度腐败的态度和反应：转型国家的同行效应和社会影响

目的

分析同侪效应和社会影响如何影响税收系统中对腐败的态度和反应，确定提高税收士气的因素。

设计/方法/方法

过渡时期调查（LITS III，2016 年）数据使用腐败税务官员的有序概率模型、腐败程度的赫克曼式选择模型、未报告腐败原因的概率模型和频率的有序概率模型进行分析。向税务官员非正式付款。

发现

同侪效应和社会影响显着影响人们对腐败的看法和反应。税收士气在人们相互信任、对法律更加尊重、人们可以获得更大生活满意度的社区中得到支持。

研究限制/影响

结果特定于数据中代表的转型国家。

实际影响

研究结果有助于提高转型国家的税收士气和稳定财政体系。

社会影响

建立包容、尊重和透明的机构可以促进提高税收士气。

原创性/价值

本研究使用最新的 LITS III 数据，重点关注同伴效应和社会影响，并采用改进的实证策略。