TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE
Bibliographic record
Abstract
The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture. We established that among the reasons for maintaining the size of the shadow sector of the economy in Ukraine is the focus on reforming the tax system, tax administration without taking into account the tax culture that has developed historically. Components of tax culture have different levels of formation. Procedural and technological culture is currently being actively developed. Digitalization and electronic services, involvement in the international fight against tax evasion facilitated this process. The culture of behavior, primarily of taxpayers, was formed spontaneously, without the direction of the process by the authorities. Given the confirmed correlation between tax compliance and tax morale, widespread taxpayer deviant behavior in Ukraine is largely due to low tax morale. The level of tax morale in Ukraine tends to decrease and tends to minimum rather than average values in the sample of World Values Survey`s countries. We determined that the low level of tax morale in Ukraine is caused mainly by the action of institutional factors: distrust of the government, government instability, anti-democratic phenomena and corruption. In Ukraine, for further development of tax culture it is necessary to follow next recommendations: to conduct a large-scale sociological survey to identify all socio-economic and institutional factors influencing the tax morale of domestic taxpayers, as well as to identify the current level of tax literacy; actively introduce tax education at all levels of education. Further research will be related to assessing the level of tax literacy in Ukraine.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".