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

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  • Ryšavá Tereza

    (Prague University of Economics and Business, the Czech Republic)

  • Zídková Hana

    (Prague University of Economics and Business, the Czech Republic)

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.

Suggested Citation

  • Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.
    • Handle: RePEc:vrs:reoecp:v:21:y:2021:i:4:p:385-409:n:1
    DOI: 10.2478/revecp-2021-0017
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    References listed on IDEAS

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    5. Hana Zídková & Jana Tepperová & Karel Helman, 2018. "EVS data-based analysis of tax evasion: descriptive vs. regression modelling," Society and Economy, Akadémiai Kiadó, Hungary, vol. 40(1), pages 89-103, March.
    6. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, September.
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    Cited by:

    1. Stefan Petranov & Ìilena Angelova & Lillyana Georgieva & Radostina Ivcheva & Nino Avreyski, 2023. "Is Tax Morale Homogeneous in Bulgaria?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 64-87.

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    More about this item

    Keywords

    European Values Study; chi-square test; tax avoidance; tax compliance; tax morale;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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