Abstract
States often call for patriotism in order to secure the loyalty of their citizens when fulfilling various obligations, including tax obligations. This paper analyses the influence of patriotism on tax compliance, in other words, it tries to answer the question if more patriotically inclined individuals will fulfil their tax obligations more regularly and conscientiously. The paper also discusses the role that patriotism has in the context of the ever-increasing tax competition that characterises contemporary states. At the end, the authors concluded that a state should work on encouraging patriotism to create the environment in which taxpayers will adhere to tax regulations, not out of fear of being sanctioned, but because they believe it is the right thing to do and that it is an act of patriotism that in a way gives back to the homeland.
Publisher
Centre for Evaluation in Education and Science (CEON/CEES)
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