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...
Main Authors: | , |
---|---|
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 |