“CONDEMNED TO HAPPINESS”... A COMPARISON IN TERMS OF TAX COMPLIANCE AND HAPPINESS WITHIN THE EUROPEAN UNION
Keywords:
ax compliance, happiness, life satisfaction, well-being, ecological footprintAbstract
Analysing the tax compliance is a difficult task, considered to have mainly an economic dimension. Happiness, an unconventional factor when explaining economic phenomena, can bring however, interesting insights, as well. This paper focuses on the relationship between tax compliance and happiness in EU former communist countries and other 17 EU countries, before the last EU enlargement in 2013. The findings show that the countries with the highest degree of tax compliance have also a large ecological footprint. The happier EU countries are also the countries where tax compliance records the highest level and those that have a history of democratic systems.
JEL Classification: H260, I310
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