Tax Responsibility Project – Towards civic responsibility and responsible tax is being implemented by the Center for Economic analyses.
The project aims to tackle and contribute to the challenge of increasing the social responsibility specifically tailored to Republic of North Macedonia approaching from both sides, the civic responsibility through evidence based research and awareness raising to boost tax morale and as well as the governments’ responsibility through increased transparency and accountability.
With this action we intend to pilot an innovative approach of behavioral economics in order to inform policy and improve public service and deliver positive results for people and communities on the issues of increasing tax morale and tax compliance.
Thus the goal is to contribute to advancement of civic responsibility in Macedonia through tax responsibility because building the tax citizenship requires inductively motivating and promoting active and responsible citizenship involved and aware of the social relevance of taxes and on the other hand the transparency and efficiency of any government expenditure to enable human development and social cohesion.
The duration of the project is 2 years, from January 2020 to December 2021.
The total project budget is 188.119,12 euros with CEA contribution in amount of 9.405,96 euros.
This project is funded by the European Union through the European Instrument for Democracy and Human Rights.
Press release: Start of a project
Analyses in Macedonian or English language:
- Analysis of the tax morale determinants
- Tax morale-tax payers’ profile
- Challenges in the Local Tax System in the Municipalities of North Macedonia: Focus on Property Tax
- Promoting tax responsibility through taxpayers’ behavior insights: Property tax in selected pilot municipalities in North Macedonia – phase one MK ENG
- Tax morale in North Macedonia: Analysis of tax morale factors
- Tax morale in North Macedonia: Profile of tax payers MK ENG
- Challenges in the Local Tax System among the Municipalities of North Macedonia: Focus on Property Tax MK
- Populism and Clientelism in Public Expenditures at the Local Level: Early Warning Index for Populism and Clientelism MK
Report on Tax Transparency of Municipalities in the Republic of North Macedonia: Tax Transparency of the Municipalities in RNM
METHODOLOGY for Conducting an Experiment on Tax Nudging through Communication with Taxpayers MK
Citizen Report Cards for LSGUs Gostivar, Delcevo, Pehcevo & Kriva Palanka
Gender & Taxation Policy Discussion Paper: Selected Municipalities in North Macedonia & Property Tax
Final event: Tax Behaviour for tax responsibility
Briefs:
- Fiscal Transparency of Municipalities in North Macedonia for 2020/21
- Probability testing of Tax Behavior Nudges in Republic of North Macedonia
- Fiscal Transparency of Municipalities in North Macedonia
- Determinants of Tax Morale in North Macedonia: Institutional Factors
- Determinants of Tax Morale in North Macedonia: Socio-Economic Factors.
- Limited Trust in Institutions and Taxpayer Behavior
Visual materials
- The Transparency of Municipalities is Key to Increasing Tax Morale/Транспарентноста на општините клучна за зголемување на даночниот морал
- How Much Money Have Municipalities Spent on the Purchase of Motor Vehicles and Trucks?/Колку пари потрошиле општините за набавка на моторни возила и камиони?
Video:
- Challenges in the Property Tax System/Предизвици кај системот на данокот на имот
- Property Tax/Данок на имот
- Is Tax Evasion Acceptable for Citizens?/Дали мамењто на даноци е прифатливо за граѓаните?
- Determinants of Tax Morale/Детерминанти за даночен морал
- Awareness and Transparency are Key to Increasing Tax Responsibility Awareness/Информираноста и транспарентноста клучни за зголемување на свеста за даночна одговорност
- How Willing Are We to Pay Higher Taxes?/Колку сме спремни да плаќаме повисоки даноци?
- How Much Trust Do We Have in the Spending of Taxes by Local and Central Authorities?/Колку имаме доверба во трошењето на даноците од страна на локалната и централната власт?
- Tax Responsibility Has Two Sides/Даночната одговорност има две страни
