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Factors of tax evasion in Visegrad countries
[Faktory daňových úniků v zemích Visegradské čtyřky]

Author

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  • Dominika Havrdová
  • Hana Zídková

Abstract

The article deals with the factors that affect the tax morale of the population of the Visegrad Four countries, i.e. Poland, Hungary, Slovakia and the Czech Republic. The evaluation of the answers of the respondents of the European Values Study to the question of whether they justify tax evasion serves as an indicator of tax morale. The authors work on the one hand with the frequency of answers expressing a complete rejection of fraud and on the other hand with average answers on a scale from 1 to 10. Respondents from Slovakia were found to be justifying tax fraud the most, and Polish and Hungarian residents agreed with tax evasion the least. Furthermore, the dependence of tax morale on gender, religion and satisfaction with the political system was analysed. Using contingency tables, it was found that all the monitored factors have a statistically significant effect on the tendency of people to justify tax evasion. The only exceptions were the factor of religion in the Czech Republic and the influence of satisfaction with the political system in Poland, where the relationship with tax morale was not confirmed.

Suggested Citation

  • Dominika Havrdová & Hana Zídková, 2020. "Factors of tax evasion in Visegrad countries [Faktory daňových úniků v zemích Visegradské čtyřky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(2), pages 5-25.
    • Handle: RePEc:prg:jnlcfu:v:2020:y:2020:i:2:id:544:p:5-25
    DOI: 10.18267/j.cfuc.544
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    References listed on IDEAS

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    1. Hug, Simon & Spörri, Franziska, 2011. "Referendums, trust, and tax evasion," European Journal of Political Economy, Elsevier, vol. 27(1), pages 120-131, March.
    2. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
    3. Calvin Blackwell, 2007. "A Meta-Analysis of Tax Compliance Experiments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0724, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Torgler, Benno, 2003. "Cross Culture Comparision of Tax Morale and Tax Compliance," Working papers 2003/06, Faculty of Business and Economics - University of Basel.
    5. Mr. Ben Kelmanson & Koralai Kirabaeva & Leandro Medina & Borislava Mircheva & Jason Weiss, 2019. "Explaining the Shadow Economy in Europe: Size, Causes and Policy Options," IMF Working Papers 2019/278, International Monetary Fund.
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    More about this item

    Keywords

    Tax evasion; Tax morale; Visegrad group; European Values Study; Daňový únik; Daňová morálka; Visegradská čtyřka;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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