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Social Norms as Factors of Tax Evasion

Author

Listed:
  • Stanislav Klazar

    (Prague University of Economics and Business)

  • Paulina Jalaksova

    (Prague University of Economics and Business)

Abstract

We address the application of a behavioural approach to tax evasion or tax compliance in the European Union. We focus on the relationship between social norms and tax evasion. We analysed data from our survey (in 3 countries with the highest levels of tax evasion compared to 3 countries with the lowest levels). It seems that social norms on tax compliance in countries with low tax evasion are stronger than in other countries, particularly those with high levels of tax evasion. Focusing on forming social norms could solve tax evasion in some economies (countries).

Suggested Citation

  • Stanislav Klazar & Paulina Jalaksova, 0000. "Social Norms as Factors of Tax Evasion," Proceedings of Economics and Finance Conferences 13815918, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iefpro:13815918
    as

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    References listed on IDEAS

    as
    1. Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August.
    2. Till Olaf Weber & Jonas Fooken & Benedikt Herrmann, 2014. "Behavioural Economics and Taxation," Taxation Papers 41, Directorate General Taxation and Customs Union, European Commission.
    3. Ed Diener & Ronald Inglehart & Louis Tay, 2013. "Theory and Validity of Life Satisfaction Scales," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 112(3), pages 497-527, July.
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    More about this item

    Keywords

    Behavioural approach; Tax evasion; Tax compliance; Social norms;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other

    NEP fields

    This paper has been announced in the following NEP Reports:

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