Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction

This paper examines the relationship between life satisfaction (measured as self-reported of each individual with their past and goal achievements) tax morale likelihood an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that positively associated morale. Life plays significant role in increasing compliance practices. It also important note there positive mediating effect on through financial institutional trust. In line our hypotheses, results series analyses remain robust different models. These imply higher level may increase proportion individuals who report highest Azerbaijan. Our findings have policy implications for Azerbaijan other governments aiming alleviate high levels evasion.