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Culture and Taxation - Nicolae-Bogdan Ianc

Culture and Taxation

The Effects of Cultural Diversity on Tax Revenues Around the World
Buch | Hardcover
288 Seiten
2026
Routledge (Verlag)
978-1-032-39704-7 (ISBN)
CHF 269,95 inkl. MwSt
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Tax revenues, as a percentage of GDP, significantly vary all around the world. It is well-established that people pay taxes when they are satisfied with the quality of public services and institutions and this volume argues cultural value is also a critical factor in explaining the variation in tax revenue.

The book focuses on the differences in tax revenues, government policy, budgeting, and tax structure, across both developing and developed countries. The concept of “culture” is measured using data surveys, and the effects of cultural attitudes on taxation are considered using a cross-country cultural measurement tool: the World Values Survey. Analysing the cultural attitudes revealed in the newest iteration of the survey (2017-2020), using econometric methods, the book goes beyond the traditional determinants of tax revenues to capture the effects of cultural values on taxation. There is a particular emphasis on the cases of developing and emerging economies which have typically received less attention in the literature.

The book is addressed to researchers in economics, business schools, public policy and other areas with an interest in taxation and the impacts of cultural dynamics on the economy.

Nicolae-Bogdan Ianc (PhD) obtained a Bachelor's degree in Finance and Banking from the West University of Timisoara and a Master's degree in Money and Banking from the same university. In 2016, he signed a cotutelle thesis contract between the University of Orléans and the West University of Timisoara. During 2019-2021, he was a lecturer at ESCE Paris. From September 2020 to August 2021, he served as a Teaching and Research Assistant at Sorbonne Paris Nord University and, from September 2023 to August 2024, at Nouvelle Sorbonne University in Paris. In September 2021, he joined the West University of Timisoara as a Permanent Lecturer.

1 Introduction to culture and taxation 2 Tax revenues 3 Cultural Diversity 4 Methodology and data 5 Case studies for developed countries 6 Case studies for developing countries 7 Conclusion and policy recommendations Appendix References Index

Erscheint lt. Verlag 27.2.2026
Reihe/Serie Routledge Research in Taxation
Zusatzinfo 17 Tables, black and white; 25 Halftones, black and white; 25 Illustrations, black and white
Verlagsort London
Sprache englisch
Maße 156 x 234 mm
Gewicht 453 g
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Allgemeines / Lexika
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-032-39704-7 / 1032397047
ISBN-13 978-1-032-39704-7 / 9781032397047
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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