To Pay or Not to Pay? – an article on tax morale by Dr Arnis Sauka

To Pay or Not to Pay? – an article on tax morale by Dr Arnis Sauka

Tax evasion matters for development at both the national and the regional level. It may lead to a prisoner’s dilemma situation where those who report more of their incomes face unfair competition from those who report less. 

The study "To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment" co-authored by SSE Riga Associate Professor and Director of the Centre for Sustainable Business at SSE Riga Arnis Sauka has been published in the Journal of Business Ethics which has been included among the Top 50 journals used in the Financial Times Research Rank.

The study focus on analysing the tax morale of business owner/managers and to build on the literature from public finance on tax morale to deepen our understanding of informality in business and presents a uniform theoretical framework within which the factors which affect the tax morale of business owner–managers may be analysed.

The authors believe that Latvia is an interesting context in which to study tax morale, representing a fascinating case of institutional change, where market supporting institutions were rebuilt following the collapse of the Soviet economic experiment. 

The study is published in The Journal of Business Ethics >> 


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