Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction
Abstract
:1. Introduction
2. Theory and Hypothesis
2.1. Life Satisfaction
2.2. The Mediating Effect of Trust on the Association between Life Satisfaction and Tax Morale
2.3. The Mediating Effect of Financial Satisfaction on the Association between Life Satisfaction and Tax Morale
3. Research Design
3.1. Sample
3.2. Dependent Variable
3.3. Independent Variable
3.4. Mediator Variables
3.5. Control Variables
3.6. Model Specification
- -
- shows the level of the direct impact;
- -
- equals the indirect impact through institutional trust;
- -
- denote the indirect impact through financial satisfaction;
4. Empirical Results and Analysis
4.1. Descriptive Statistics
4.2. Regression Analyses
5. Discussion and Conclusions
Author Contributions
Funding
Informed Consent Statement
Data Availability Statement
Conflicts of Interest
References
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Variables | No. Obs. | Mean | Min | Max | Std. |
---|---|---|---|---|---|
1255 | 0.173 | 0 | 1 | 0.378 | |
1305 | 19. 08 | 5 | 35 | 7.008 | |
1256 | 11.46 | 4 | 20 | 4.006 | |
1242 | 3.551 | 1 | 7 | 1.901 | |
1306 | 32.44 | 17 | 65 | 11.47 | |
1317 | 0.455 | 0 | 1 | 0.498 | |
1238 | 10.35 | 0.1 | 51 | 10.47 | |
1317 | 0.168 | 0 | 1 | 0.374 | |
1317 | 0.135 | 0 | 1 | 0.342 | |
1317 | 0.457 | 0 | 1 | 0.498 | |
1317 | 0.185 | 0 | 1 | 0.388 | |
1317 | 0.053 | 0 | 1 | 0.226 | |
1317 | 0.421 | 0 | 1 | 0.494 | |
1317 | 0.503 | 0 | 1 | 0.500 | |
1317 | 0.042 | 0 | 1 | 0.202 |
Regressors | Dependent Variable | ||
---|---|---|---|
0.1067 ** (0.0176) | 0.1512 ** (0.0062) | −0.0303 * (0.0148) | |
- | - | −0.0729 ** (0.0215) | |
- | - | −0.1215 * (0.0540) | |
Covariates | |||
0.0303 (0.0262) | 0.0172 (0.0117) | −0.0600 ** (0.0218) | |
1.2080 ** (0.2353) | −0.4710 ** (0.0984) | −0.7006 ** (0.1819) | |
−0.0186 (0.0277) | −0.0131 (0.0119) | 0.0507 * (0.0220) | |
0.2881 (0.371) | −0.0177 (0.1554) | 0.1243 (0.2411) | |
0.2614 (0.3757) | −0.2281 (0.1478) | −0.2620 (0.2821) | |
−0.8681 ** (0.2923) | −0.0700 (0.1285) | −0.0206 (0.2299) | |
−0.9758 * (0.4947) | 0.4271 * (0.1992) | 0.7838 * (0.3302) | |
0.7476 * (0.3059) | −0.3230 ** (0.1216) | 0.1926 (0.2197) | |
0.6994 (0.5791) | 0.2477 (0.2511) | −0.0629 (0.5315) | |
7.7958 ** (0.6774) | 0.6584 * (0.2756) | 1.7729 ** (0.5594) |
Model 1: No covariates | ||||||
Direct effect | −0.0368 | 0.0138 | −2.6677 | 0.0076 | −0.0639 | −0.0098 |
Indirect effect (total) | −0.0186 | 0.0084 | - | - | −0.0354 | −0.0022 |
−0.0092 | 0.0027 | - | - | −0.0149 | −0.0045 | |
−0.0094 | 0.0080 | - | - | −0.0254 | −0.0064 | |
Model 2: Covariates (, ) | ||||||
Direct effect | −0.0303 | 0.0141 | −2.1478 | 0.0317 | −0.0580 | −0.0027 |
Indirect effect (total) | −0.0221 | 0.0090 | - | - | −0.0403 | −0.0047 |
−0.0074 | 0.0025 | - | - | −0.0127 | −0.0032 | |
−0.0147 | 0.0085 | - | - | −0.0320 | 0.0017 | |
Model 3: Covariates (, , , , , ) | ||||||
Direct effect | −0.0296 | 0.0147 | −2.0096 | 0.0445 | −0.0584 | −0.0007 |
Indirect effect (total) | −0.0266 | 0.0092 | - | - | −0.0454 | −0.0092 |
−0.0077 | 0.0026 | - | - | −0.0135 | −0.0030 | |
−0.0189 | 0.0088 | - | - | −0.0367 | −0.0021 | |
Model 4: Covariates (, , , , , , , ) | ||||||
Direct effect | −0.0303 | 0.0148 | −2.0529 | 0.0104 | −0.0592 | −0.0014 |
Indirect effect (total) | −0.0262 | 0.0092 | - | - | −0.0451 | −0.0089 |
−0.0078 | 0.0027 | - | - | −0.0135 | −0.0032 | |
−0.0184 | 0.0088 | - | - | −0.0364 | −0.0020 |
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Nadirov, O.; Aliyev, K.; Dehning, B.; Sharifzada, I.; Aliyeva, R. Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction. Sustainability 2021, 13, 12228. https://doi.org/10.3390/su132112228
Nadirov O, Aliyev K, Dehning B, Sharifzada I, Aliyeva R. Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction. Sustainability. 2021; 13(21):12228. https://doi.org/10.3390/su132112228
Chicago/Turabian StyleNadirov, Orkhan, Khatai Aliyev, Bruce Dehning, Ilaha Sharifzada, and Rafiga Aliyeva. 2021. "Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction" Sustainability 13, no. 21: 12228. https://doi.org/10.3390/su132112228