KSE academic seminar with Oleksii Hamaniuk “Go local, get tax compliance”

9/24/2020 at 5:00 PM ISST

We are pleased to invite to the academic seminar with Oleksii Hamaniuk who will present his research “Go local, get tax compliance” (joint with Benedikt Herrmann, Maria Palchuk). Oleksii is a researcher at Kyiv School of Economics and a PhD student at Bonn University. 

The seminar will be held on September 24 at 17:00 online via Zoom.

The event is enabled by the financial support from Sweden. 

Abstract
Voluntary tax compliance is fundamental for the functioning of modern states. So far there is almost no research on how fiscal structures might impact voluntary tax compliance. Research in experimental economics is indicating that people are more ready for voluntary cooperation with fiscal services, if the public good is provided locally rather than nation-wide. Inspired by these findings we test whether we observe this effect also outside the economic laboratory in the field. Taking advantage of a unique situation in Ukraine where two different fiscal structures are running in parallel due to an ongoing decentralisation reform, we investigate whether the size and structure of the administrative tier to which citizens contribute with their taxes, makes a difference in overall flow of tax revenues as a proxy for tax compliance. We postulate that the more locale and the smaller the administrative-territorial unit taxes are paid to, the faster voluntary tax compliance is evolving. Taking data on Personal Income Tax revenues we indeed find that smaller municipalities see larger increases in revenues than bigger municipalities, and all municipalities perform better than villages remaining under central-government-ruled district administration. This result is indicating indicates that fiscal structures might be a driving factor for voluntary tax compliance.  

This seminar is enabled by the financial support from Sweden.

Registration for this event is closed.

Venue

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