1st Edition

Culture and Taxation The Effects of Cultural Diversity on Tax Revenues Around the World

By Nicolae-Bogdan Ianc Copyright 2026
146 Pages 25 B/W Illustrations
by Routledge

146 Pages 25 B/W Illustrations
by Routledge

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 that cultural value is also a critical factor in explaining the variation in tax revenues. This book focuses on the differences in tax revenues and tax structure across... Read more

Lists of figures

List of tables

Overview of the book

Foreword by Andre Kolodziejak

Acknowledgements         

1 Introduction to culture and taxation

2 Tax revenues

3 Cultural Diversity

4 Methodology and data

5 Case studies for developed countries

6 Case studies for developing countries

7 Conclusion and policy recommendations

Appendix 

References

Index

 

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.

From 2019 to 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 and currently holds a permanent position as Lecturer.