Tax morale, influencing factors, evaluation opportunities and problems: the case of Estonia Maksumoraal, selle mõjutegurid, hindamise võimalused ja probleemid Eesti näitel

.The individual willingness of a person to pay taxes is the result of the complex behavior of the person affected by various factors. The research object of this article is the individual willingness of the members of the Estonian society to pay taxes and the possible influence factors for this willingness. The objective of the author in this article is to evaluate the tax related behavior of individuals in comparison to tax debts and personal demographic and psychographic based indicators, to compare the results with the results of the tests that had previously been carried out and to try to identify the possible role of the society upon formation and education of the tax related behavior of an individual. The statistical indicators – tax debts of individual persons, the gender and age related structure of the persons owing taxes in the population – serving as the basis of this article confirm the earlier results of the empirical research supported by values, based on which the willingness level of paying taxes is connected to the person-based independent indicators as gender and ag