Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction

This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey datas...

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Autores principales:	Orkhan Nadirov, Khatai Aliyev, Bruce Dehning, Ilaha Sharifzada, Rafiga Aliyeva
Formato:	article
Lenguaje:	EN
Publicado:	MDPI AG 2021
Materias:	life satisfaction tax morale institutional trust financial satisfaction Azerbaijan Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
Acceso en línea:	https://doaj.org/article/581efc9c112a4319ab788f6cf8700462
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spelling	oai:doaj.org-article:581efc9c112a4319ab788f6cf87004622021-11-11T19:48:19ZLife Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction10.3390/su1321122282071-1050https://doaj.org/article/581efc9c112a4319ab788f6cf87004622021-11-01T00:00:00Zhttps://www.mdpi.com/2071-1050/13/21/12228https://doaj.org/toc/2071-1050This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that life satisfaction is positively associated with tax morale. Life satisfaction plays a significant role in increasing tax compliance practices. It is also important to note that there is a positive mediating effect of life satisfaction on tax morale through financial satisfaction and institutional trust. In line with our hypotheses, the results of a series of analyses remain robust to different models. These results imply that a higher level of life satisfaction may increase the proportion of individuals who report the highest tax morale in Azerbaijan. Our findings have policy implications for Azerbaijan and other governments aiming to alleviate high levels of tax evasion.Orkhan NadirovKhatai AliyevBruce DehningIlaha SharifzadaRafiga AliyevaMDPI AGarticlelife satisfactiontax moraleinstitutional trustfinancial satisfactionAzerbaijanEnvironmental effects of industries and plantsTD194-195Renewable energy sourcesTJ807-830Environmental sciencesGE1-350ENSustainability, Vol 13, Iss 12228, p 12228 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	life satisfaction tax morale institutional trust financial satisfaction Azerbaijan Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
spellingShingle	life satisfaction tax morale institutional trust financial satisfaction Azerbaijan Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350 Orkhan Nadirov Khatai Aliyev Bruce Dehning Ilaha Sharifzada Rafiga Aliyeva Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
description	This paper examines the relationship between life satisfaction (measured as the self-reported satisfaction of each individual with their past life and goal achievements) and tax morale (measured as the likelihood of an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that life satisfaction is positively associated with tax morale. Life satisfaction plays a significant role in increasing tax compliance practices. It is also important to note that there is a positive mediating effect of life satisfaction on tax morale through financial satisfaction and institutional trust. In line with our hypotheses, the results of a series of analyses remain robust to different models. These results imply that a higher level of life satisfaction may increase the proportion of individuals who report the highest tax morale in Azerbaijan. Our findings have policy implications for Azerbaijan and other governments aiming to alleviate high levels of tax evasion.
format	article
author	Orkhan Nadirov Khatai Aliyev Bruce Dehning Ilaha Sharifzada Rafiga Aliyeva
author_facet	Orkhan Nadirov Khatai Aliyev Bruce Dehning Ilaha Sharifzada Rafiga Aliyeva
author_sort	Orkhan Nadirov
title	Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
title_short	Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
title_full	Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
title_fullStr	Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
title_full_unstemmed	Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
title_sort	life satisfaction and tax morale in azerbaijan: mediating role of institutional trust and financial satisfaction
publisher	MDPI AG
publishDate	2021
url	https://doaj.org/article/581efc9c112a4319ab788f6cf8700462
work_keys_str_mv	AT orkhannadirov lifesatisfactionandtaxmoraleinazerbaijanmediatingroleofinstitutionaltrustandfinancialsatisfaction AT khataialiyev lifesatisfactionandtaxmoraleinazerbaijanmediatingroleofinstitutionaltrustandfinancialsatisfaction AT brucedehning lifesatisfactionandtaxmoraleinazerbaijanmediatingroleofinstitutionaltrustandfinancialsatisfaction AT ilahasharifzada lifesatisfactionandtaxmoraleinazerbaijanmediatingroleofinstitutionaltrustandfinancialsatisfaction AT rafigaaliyeva lifesatisfactionandtaxmoraleinazerbaijanmediatingroleofinstitutionaltrustandfinancialsatisfaction
_version_	1718431409963532288

Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction

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