What are the factors of tax evasion? New findings in the EVS Study

Ryšavá, Tereza; Zídková, Hana

[journal article]

dc.contributor.author	Ryšavá, Tereza	de
dc.contributor.author	Zídková, Hana	de
dc.date.accessioned	2022-03-07T11:40:33Z
dc.date.available	2022-03-07T11:40:33Z
dc.date.issued	2021	de
dc.identifier.issn	1804-1663	de
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/77873
dc.description.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 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.	de
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.subject.other	ZA7500: European Values Study 2017: Integrated Dataset (EVS 2017); chi-square test; tax avoidance; tax compliance; tax morale	de
dc.title	What are the factors of tax evasion? New findings in the EVS Study	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	Review of Economic Perspectives
dc.source.volume	21	de
dc.publisher.country	CZE	de
dc.source.issue	4	de
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	EVS	de
dc.subject.thesoz	EVS	en
dc.subject.thesoz	Steuerhinterziehung	de
dc.subject.thesoz	tax fraud	en
dc.subject.thesoz	Steuern	de
dc.subject.thesoz	taxes	en
dc.subject.thesoz	Moral	de
dc.subject.thesoz	morality	en
dc.subject.thesoz	Zahlungsmoral	de
dc.subject.thesoz	payment practices	en
dc.subject.thesoz	Steuerflucht	de
dc.subject.thesoz	tax evasion	en
dc.subject.thesoz	Tschechische Republik	de
dc.subject.thesoz	Czech Republic	en
dc.subject.thesoz	Polen	de
dc.subject.thesoz	Poland	en
dc.subject.thesoz	Spanien	de
dc.subject.thesoz	Spain	en
dc.subject.thesoz	demographische Faktoren	de
dc.subject.thesoz	demographic factors	en
dc.subject.thesoz	sozioökonomische Faktoren	de
dc.subject.thesoz	socioeconomic factors	en
dc.subject.thesoz	institutionelle Faktoren	de
dc.subject.thesoz	institutional factors	en
dc.subject.thesoz	Steuerzahler	de
dc.subject.thesoz	tax payer	en
dc.identifier.urn	urn:nbn:de:0168-ssoar-77873-0
dc.rights.licence	Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 3.0	de
dc.rights.licence	Creative Commons - Attribution-Noncommercial-No Derivative Works 3.0	en
ssoar.contributor.institution	FDB	de
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10079761
internal.identifier.thesoz	10059301
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dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	385-409	de
internal.identifier.classoz	1090303
internal.identifier.journal	2201
internal.identifier.document	32
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.2478/revecp-2021-0017	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	19
internal.identifier.pubstatus	1
internal.identifier.review	1
dc.subject.classhort	10900	de
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