Tax Evasion Views - European Values Study Results
Tax Evasion Views - European Values Study Results

Author(s): Hana Zídková, Jana Tepperová, Karel Helman
Subject(s): Comparative politics, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: tax evasion; shadow economy; European Values Study; cash payment;
Summary/Abstract: Tax morale and compliance are currently high on the developed countries’ governmental agenda. Tax policymakers search for ways to prevent tax evasion. Tax collection and inclinations towards tax evasion are related not only to taxation system features, but also to institutional and social factors, such as citizens’ beliefs and values. We use the European Value Study survey and compare particular countries by their citizens’ willingness to justify cheating on taxes and paying in cash to avoid taxation. The responses to the questions are scaled from 1 to 10, where 1 represents zero tolerance for tax evasion or paying cash, thus enabling it.

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