Culture and Taxation

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.

Author Biography

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.