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

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 effe...

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Bibliographic Details
Main Authors: Ryšavá Tereza, Zídková Hana
Format: Article
Language:English
Published: Sciendo 2021-12-01
Series:Review of Economic Perspectives
Subjects:
Online Access:https://doi.org/10.2478/revecp-2021-0017