“CONDEMNED TO HAPPINESS”... A COMPARISON IN TERMS OF TAX COMPLIANCE AND HAPPINESS WITHIN THE EUROPEAN UNION

Analysing the tax compliance is a difficult task, considered to have mainly an economic dimension. Happiness, an unconventional factor when explaining economic phenomena can bring however, interesting insights, as well. This paper focuses on the relationship between tax compliance and happiness in E...

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Bibliographic Details
Published inStudia Universitatis Babeș-Bolyai. Oeconomica Vol. 61; no. 2; pp. 15 - 30
Main Authors Bîzoi, Alexandra-Codruta, Sipos, Ciprian Alexandru
Format Journal Article
LanguageEnglish
Published Cluj-Napoca Studia Universitatis Babes-Bolyai 01.08.2016
Babes-Bolyai University, STUDIA UNIVERSITATIS BABES-BOLYAI
Subjects
Communism
Compliance
Declaration of Independence-US
Econometrics
Economic growth
Economists
Economy
Ethics
Happiness
Influence
Life expectancy
Psychologists
Quality of life
Studies
Taxes
Wealth
Europe
ecological footprint
life satisfaction
happiness
wellbeing
tax compliance
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Summary:Analysing the tax compliance is a difficult task, considered to have mainly an economic dimension. Happiness, an unconventional factor when explaining economic phenomena can bring however, interesting insights, as well. This paper focuses on the relationship between tax compliance and happiness in EU former communist countries and other 17 EU countries, before the last EU enlargement in 2013. The findings show that the countries with the highest degree of tax compliance have also a large ecological footprint. The happier EU countries are also the countries where tax compliance records the highest level and those that have a history of democratic systems.
ISSN:2065-9644
1220-0506
2065-9644