1. bookVolumen 21 (2021): Heft 4 (December 2021)
Zeitschriftendaten
License
Format
Zeitschrift
eISSN
1804-1663
Erstveröffentlichung
19 Feb 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch
access type Uneingeschränkter Zugang

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

Online veröffentlicht: 30 Dec 2021
Volumen & Heft: Volumen 21 (2021) - Heft 4 (December 2021)
Seitenbereich: 385 - 409
Eingereicht: 21 Mar 2021
Akzeptiert: 24 Sep 2021
Zeitschriftendaten
License
Format
Zeitschrift
eISSN
1804-1663
Erstveröffentlichung
19 Feb 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch
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.

JEL Classification

AGHA, A., HAUGHTON, J. (1996): Designing VAT Systems: Some Efficiency Considerations. The Review of Economics and Statistics, 78, No. 2, pp. 303 – 308. DOI: 10.2307/210993210.2307/2109932 Search in Google Scholar

ALLINGHAM, Michael G. and Agnar SANDMO. (1972). Income tax evasion: a theoretical analysis, Journal of Public Economics, 1, issue 3-4, p. 323-338. Search in Google Scholar

ALM, J. (2012). Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies. International Tax and Public Finance, 19(1), 54–77. DOI: 10.1007/s10797-011-9171-210.1007/s10797-011-9171-2 Search in Google Scholar

ALM, J., SCHULZE, W.D., BOSE, C., YAN, J. (2019). Appeals to Social Norms and Taxpayer Compliance. Southern Economies Journal. DOI: 10.1002/soej.1237410.1002/soej.12374 Search in Google Scholar

BAZART, C., PICKHARDT, M. (2011). Fighting Income Tax Evasion with Positive Rewards. Public Finance Review, 39(1), 124–149. DOI: 10.1177/109114211038163910.1177/1091142110381639 Search in Google Scholar

BLOOMQUIST, K. (2011). Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach. Public Finance Review, 39(1), 25–49. DOI: 10.1177/109114211038164010.1177/1091142110381640 Search in Google Scholar

BICCHIERI, C., XIAO, E. (2009). Do the right thing: but only if others do so. Journal of Behavioral Decision Making, 22(2), 191–208. DOI: 10.1002/bdm.62110.1002/bdm.621 Search in Google Scholar

BORTEL, L. (2005). Legal systems and economic performance. Review of Economic Perspectives. Vol. 5, No.1. http://nho.econ.muni.cz/rocnik-2005/12005 Search in Google Scholar

CASE & IEB. Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report [online]. 2019. Available from: https://ec.europa.eu/taxation_customs/business/tax-cooperation-control/vat-gap_en Search in Google Scholar

DALAMAGAS, B. (2011). A Dynamic Approach to Tax Evasion. Public Finance Review, 39(2), 309–326. DOI: 10.1177/109114211038621310.1177/1091142110386213 Search in Google Scholar

DAUDE, C., H. GUTIÉRREZ, MELGUIZO, Á., (2012), What Drives Tax Morale?, OECD Development Centre Working Papers, No. 315, OECD Publishing, Paris, DOI: 10.1787/5k8zk8m61kzq-en10.1787/5k8zk8m61kzq-en Search in Google Scholar

DELL’ANNO, R. (2009). Tax Evasion, Tax Morale and Policy Maker’s Effectiveness. Journal of Socio-Economics, 38(6), 988–997. DOI: 10.1016/j.socec.2009.06.00510.1016/j.socec.2009.06.005 Search in Google Scholar

DEVOS, K., 2014. Factors influencing individual taxpayer compliance behaviour. Dordbrecht: Springer. DOI: 10.1007/978-94-007-7476-610.1007/978-94-007-7476-6 Search in Google Scholar

European Values Study: About EVS [online]. Accessed 2020-04-20 from: https://europeanvaluesstudy.eu/about-evs/ Search in Google Scholar

EVS (2019): European Values Study 2017: Integrated Dataset (EVS 2017). GESIS Data Archive, Cologne. ZA7500 Data file Version 2.0.0, DOI: 10.4232/1.13314 Search in Google Scholar

FILER, R. K., HANOUSEK, J., LICHARD, T., TOROSYAN, K., (2019). “Flattening” the Tax Evasion. The Economics of Transition and Institutional Change [online]. Vol. 27, No. 1, s. 223–224. Accessed 31. 7. 2020 from: <https://econpapers.repec.org/article/blaetrans/v_3a27_3ay_3a2019_3ai_3a1_3ap_3a223-246.htm>. DOI: 10.1111/ecot.12189.10.1111/ecot.12189 Search in Google Scholar

GAVIRIA, A. (2008). Social Mobility and Preferences for Redistribution in Latin America, Economía, vol. 8, no. 1, pp. 55-96. Search in Google Scholar

HANOUSEK, Jan and PALDA, Filip, (2002), Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries, Public Economics, University Library of Munich, Germany, https://EconPapers.repec.org/RePEc:wpa:wuwppe:0209007 Search in Google Scholar

HOFMANN, E., HOELZL E., and KIRCHLER. E, (2008). “Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate”. Journal of Psychology 216 (4): 209-17 Search in Google Scholar

HORODNIC, I. A., 2018. Tax Morale and Institutional Theory: A Systematic Review. International Journal of Sociology and Social Policy. Vol. 38, č. 9/10, s. 868–886. DOI: 10.1108/IJSSP-03-2018-003910.1108/IJSSP-03-2018-0039 Search in Google Scholar

HUG, S. and SPORRI, F. (2011), “Referendums, Trust, and Tax Evasion”, European Journal of Political Economy, 27 (1): 120-131. DOI: 10.1016/j.ejpoleco.2010.06.00510.1016/j.ejpoleco.2010.06.005 Search in Google Scholar

CHRISTIE, E. – HOLZNER, M. (2006): What Explains Tax Evasion? An Empirical Assessment Based on European Data. [WIIW, Working Paper 40.] Available from: <http://www.wiiw.ac.at/pdf/wp40.pdf>. Search in Google Scholar

CHUNG, J., TRIVEDI, V.U. (2003) The Effect of Friendly Persuasion and Gender on Tax Comliance Behavior. Journal of Business Ethics, 47, 133–145. DOI: 10.1023/A:102600471667610.1023/A:1026004716676 Search in Google Scholar

JOSHI, A. (2019). Tax and Gender in Developing Countries: What are the Issues? International Centre for Tax and Development at the Institute of Development Studies. Summary Brief Number 6. Brighton. Retrieved from: https://opendocs.ids.ac.uk/open-docs/bitstream/handle/20.500.12413/13066/ICTD_SumBrief%236_OnlineNew2.pdf?sequence=1&isAllowed=y Search in Google Scholar

KIRCHLER, E., (2007). The economic psychology of tax behaviour. Cambridge. Cambridge University Press.10.1017/CBO9780511628238 Search in Google Scholar

Kirchler et al. (2019). Mental accounting of income tax and value added tax among self -employed business owners. Journal of Economic Psychology. DOI: 10.1016/J.JOEP.2018.12.00710.1016/j.joep.2018.12.007 Search in Google Scholar

KONRAD, K.A.QARI, S. (2011). The last refuge of a scoundrel? Patriotism and tax compliance. Economica. DOI: 10.1111/j.1468-0335.2011.00900.x10.1111/j.1468-0335.2011.00900.x Search in Google Scholar

LEDYARD, J. O. (1995). Public Goods: A Survey of Experimental Research. In J. H. Kagel & A. E. Roth (Eds.), The handbook of experimental economics (pp. 111–194). Princeton: Retrieved from http://search.ebscohost.com.zdroje.vse.cz:2048/login.aspx?direct=true&db=eoh&AN=0453736&lang=cs&site=ehost-live10.2307/j.ctvzsmff5.6 Search in Google Scholar

LEROY, M., (2008). Tax Sociology, Sociopolitical Issues for a Dialogue with Economists. Socio Logos. 3. 1-28. Retrieved from: http://journals.openedition.org/sociologos/2073 Search in Google Scholar

LEROY, M., (2011). Taxation, The State And Society: The Fiscal Sociology Of Interventionist Democracy. P.I.E-Peter Lang S.A. Isbn-13: 978-9052016979MUEHLBACHER, S., KIRCHLER, E., & SCHWARZENBERGER, H. (2011). Voluntary versus Enforced Tax Compliance: Empirical Evidence for the “Slippery Slope” Framework. European Journal of Law and Economics, 32(1), 89–97. https://doiorg.zdroje.vse.cz/ http://link.springer.com/journal/volumesAndIssues/10657 Search in Google Scholar

OECD (2002). Measuring the Non-Observed Economy: A Handbook. Paris: OECD Publications. ISBN 92-64-19745-1.10.1787/9789264175358-en Search in Google Scholar

OECD. (2010). Understanding and Influencing Taxpayers’ Compliance Behaviour, France, Paris: OECD Forum on Tax Administration. Search in Google Scholar

OECD (2019), Tax Morale: What Drives People and Businesses to Pay Tax?, OECD Publishing, Paris, https://doi.org/10.1787/f3d8ea10-en.10.1787/f3d8ea10-en Search in Google Scholar

SLEMROD, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. The Journal of Economic Perspectives, 21(1), 25-48. Retrieved September 12, 2021, DOI: 10.1257/jep.21.1.2510.1257/jep.21.1.25 Search in Google Scholar

SLEMROD, J., Weber, C., (2012). Evidence of the Invisible: Toward a Credibility Revolution in the Empirical Analysis of Tax Evasion and the Informal Economy. International Tax and Public Finance, 19(1), 25–53. https://doiorg.zdroje.vse.cz/ https://link.springer.com/journal/volumesAndIssues/1079710.1007/s10797-011-9181-0 Search in Google Scholar

TORGLER, B., (2007). Tax Compliance and Tax Morale. Edward Elgar Publishing. DOI: 10.4337/9781847207203.10.4337/9781847207203 Search in Google Scholar

TORGLER, B., (2012). Tax morale, Eastern Europe and European enlargement. Communist and Post-Communist Studies 1 June 2012; 45 (1-2): 11-25. DOI: DOI: 10.1016/j.postcomstud.2012.02.00510.1016/j.postcomstud.2012.02.005 Search in Google Scholar

WALSH, K., (2012). Understanding Taxpayer Behaviour - New Opportunities for Tax Administration. Economic and Social Review. 43. 451-475. Search in Google Scholar

YITZHAKI, S. (1974). A Note on Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3(2), 201–202. DOI: 10.1016/0047-2727(74)90037-110.1016/0047-2727(74)90037-1 Search in Google Scholar

ZÍDKOVÁ, H.; TEPPEROVÁ, J., HELMAN, K. (2018). EVS data-based analysis of tax evasion: Descriptive vs. regression modelling. Society and economy in Central and Eastern Europe: journal of the Corvinus University of Budapest. 2018. Vol. 40, č. 1, s. 89--103. ISSN 1588-9726. DOI: 10.1556/204.2018.40.1.610.1556/204.2018.40.1.6 Search in Google Scholar

Empfohlene Artikel von Trend MD

Planen Sie Ihre Fernkonferenz mit Scienceendo