The Impact of Informal Institutions on the Tax System Policy Responses due to Covid-19: Evidence from CEECs


  • Malgorzata Godlewska SGH Warsaw School of Economics, Poland



Covid-19 pandemic, informal institutions; CEECs, CEECs; tax system, tax policy responses due to Covid-19


Informal institutions matter in the context of the tax systems of Central and Eastern European countries (CEECs), especially during the Covid-19 crisis. The purpose of this paper was to investigate the impact of the informal institutions on the stability of tax system policy responses due to Covid-19. The research is based on informal institutions of CEECs such as different values and norms, customs, or traditions. The research methodology focuses on secondary statistical data from 18,785 surveys from the European Social Survey Round 9 (2018) edition 2.0 and from 211 tax system policy responses due to Covid-19 of the OECD for 11 CEECs. The findings show that informal institutions such as trust in others or trust in legal system have a positive impact on the stability of the tax system of CEECs policy responses due to Covid-19.

Author Biography

Malgorzata Godlewska, SGH Warsaw School of Economics, Poland

Malgorzata Godlewska is PhD, Assistant Professor in Department of Administrative and Corporate Law in Collegium of Business Administration at SGH Warsaw School of Economics in Poland. Researcher in law & economics. ORCID iD 0000-0001-7413-0674. The recent publications: 1. Godlewska, M., Banasik, P., Morawska, S. (2022). Impact of institutions on innovation networks: Empirical evidence from Poland. Technological and Economic Development of Economy, 28(4), pp. 1068–1088; 2. Godlewska M. & Mackiewicz M. (2023). Local context of local government participation in the innovation networks: Evidence from Poland. I​nternational Journal of Management and Economics, 59(3), pp. 1-21 (on-line first).

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