BENDRŲJŲ MAKROEKONOMINIŲ VEIKSNIŲ POVEIKIO ŠALIES MOKESČIŲ KULTŪROS POKYČIAMS VERTINIMAS

Abstract

In article the concept of tax culture is presented, allocating possibilities of display of tax culture. The aim of the research is to estimate influence of the general macroeconomic factors on changes of tax culture of the countries.
The factors influencing tax culture, are allocated on two groups: the general and specific. The general factors, like as level of development of the national economy, level of the national education system, social position of citizens of the country, having influence on changes of tax culture are allocated and described. Changes of macroeconomic factors and change of tax culture of the states of EU are analyzed; and also influence of those factors on changes of tax culture is calculated and estimated. Analysis has shown that in the new and old EU countries which macroeconomic indicators weak, is available low level of tax culture because of not enough developed tax systems, an economic and social state policy, and on the other hand, low level of tax culture of those countries, in turn, causes low macroeconomic indicators in those countries.

DOI: http://dx.doi.org/10.5755/j01.em.17.3.2125