State taxes and cultural values: Evidence from the microeconomic data

Bilan Y., Cabelkova I., Strielkowski W.

Actual Problems of Economics, vol.164, no.2, pp.108-116, 2015 (Scopus) identifier

  • Nəşrin Növü: Article / Article
  • Cild: 164 Say: 2
  • Nəşr tarixi: 2015
  • jurnalın adı: Actual Problems of Economics
  • Jurnalın baxıldığı indekslər: Scopus
  • Səhifə sayı: pp.108-116
  • Açar sözlər: Cultural values, GDP, Public economics, Tax revenues
  • Açıq Arxiv Kolleksiyası: Məqalə
  • Adres: Bəli

Qısa məlumat

The role played by the state in economy is one of the most important problems in economic science. With regard to this role and its relevance, it is often forgotten that the state is largely influenced by the cultural values of its citizens. This paper evaluates the role of cultural values in explaining the differences in state tax revenues as % of GDP in the cross-country perspective. The sample of 41 countries has been used to demonstrate the factors that affect the collected taxes with regard to cultural views and people behavior. The our results obtained suggest there is a statistically significant relationship between shared cultural values and state tax revenues. It seems to be important to take culture into account when designing optimal economic policies and optimizing tax revenues.