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What are the factors of tax evasion? New findings in the EVS Study
[journal article]
Abstract This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify cheating on tax or not. The dependence and effe... view more
This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify cheating on tax or not. The dependence and effect of selected factors were determined by analyzing data from the latest European Values Study (2019). The analysis revealed that not only demographic factors (gender, age), but also other socio-economic and institutional factors (religion, willingness to defend the home country, being a proud citizen, trust in government and respect for authorities) have a significant impact on taxpayers’ justification of cheating on taxes. This research is specifically focused on the Czech Republic, Poland and Spain.... view less
Keywords
EVS; tax fraud; taxes; morality; payment practices; tax evasion; Czech Republic; Poland; Spain; demographic factors; socioeconomic factors; institutional factors; tax payer
Classification
Public Finance
Free Keywords
ZA7500: European Values Study 2017: Integrated Dataset (EVS 2017); chi-square test; tax avoidance; tax compliance; tax morale
Document language
English
Publication Year
2021
Page/Pages
p. 385-409
Journal
Review of Economic Perspectives, 21 (2021) 4
DOI
https://doi.org/10.2478/revecp-2021-0017
ISSN
1804-1663
Status
Published Version; peer reviewed
Licence
Creative Commons - Attribution-Noncommercial-No Derivative Works 3.0