Russia flat tax10/17/2023 ![]() Socio-demographic variables have varying effects on tax morale while institutional variables are positively related to individual tax morale for the three years. The probit regression results revealed significant coefficients for income scale and the employment sector variables with negative marginal effects on tax morale. ![]() A new variable for employment sector that appeared in 20 values surveys is included in our model. An ordered probit regression model is applied to study the effects of socio-demographic and institutional variables on individual tax morale. The World Values (WVS) and European Values Survey (EVS) are used to compare individual tax morale in 1999, 20. This paper examines individual tax morale in Russia before and after the introduction of flat tax reform in 2001.
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