| Abstract [eng] |
In order for the state to be able to function and implement the functions entrusted to it by the citizens, it is necessary to create a smooth and functional, but at the same time fair, tax system. In practice, however, we see that many states face challenges due to differences between planned and collected taxes (the so-called tax gap). Scholars have long observed that classical economic theories are not always able to explain why taxpayers choose to obey or disobey the obligation to pay taxes; the issue of taxation and tax policy today is no longer a purely economic matter, but requires an integrated interdisciplinary approach. One of the research possibilities is to analyze the psychological attitude of taxpayers to pay taxes fairly, which is referred to in the scientific literature as tax morale. This attitude, as scientific research identify, is particularly closely linked to public policy and its implementation: actions of Government forming tax policy strongly influence the psychological attitude of tax payers, which in turn significantly influences the implementation of the tax policy, i.e., collection of taxes or the tax gaps. Although tax morale and tax gaps are not linearly related, scientists reveal that stronger tax morale leads to an increase in public sector revenue. The issue of tax morale in Lithuania has not been extensively analyzed. There is a lack of a more detailed approach to measures to strengthen tax morale in the formulation and implementation of tax policy. There is little analysis of government programs and their implementation reports, measures taken by ministries and other responsible institutions, and their real impact. The research problem is formulated with a problematic question: how (or) the tax morale affects the implementation of tax policy? Object of research: Manifestations of taxpayer morality in tax policy. The aim of the research: To investigate the significance of taxpayer morale in Lithuanian tax policy. Research tasks: 1. To analyze the phenomenon of tax morale and its significance for the implementation of tax policy; 2. To review the manifestations of tax morale in Lithuanian tax policy; 3. To analyze the moral level of taxpayers and the possibilities of its education in Lithuania. Using the data of the European Values Survey and applying the methods of statistical analysis, it was established that the morale of Lithuanian taxpayers, although growing, remains relatively low compared to neighboring countries. Regression analysis revealed that tax morale is strongly influenced by trust in government and national pride. However, the problem of perceiving corruption, which is holding back the growth of tax morale, remains acute. The analysis of the 18th program of the Government of the Republic of Lithuania confirms the insufficient attention to the improvement of the perception of corruption. It turned out that the focus of corruption is on the justice / judiciary, but nor on finance or economy area. As no similar research has been conducted in Lithuania analyzing the policy measures applicable to the development of tax morale, it is obvious that the topic requires further and more detailed research. |
