Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment

Blesse, Sebastian

doi:10.1016/j.ejpoleco.2023.102365

Cited by 5 publications

(2 citation statements)

References 64 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In our research, we found that the population with elementary education is significantly more prone to tax evasion than the population with secondary or higher education. This finding can be linked with Blesse study [16], which confirmed that information about tax uncertainty makes evasion more justifiable.…”

Section: Discussionsupporting

confidence: 63%

“…However, most of them focus on tax evasion acceptance or its justifiability. For example, Blesse's [16] research focused on identifying the impact of problems related to taxes (uncertainty when filing tax returns) on the acceptance of tax evasion, while the acceptance of tax evasion was evaluated based on the question: "How justifiable do you think it is to evade taxes?". In 2022, McGee et al [10] studied attitudes toward tax evasion in Brazil, Russia, India and China based on answers to the World Value Survey (WVS) questions.…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

et al. 2023

View full text Add to dashboard Cite

The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale. The data processed in this research was obtained from a questionnaire survey on a sample of 1067 respondents. Intentional sampling was used to ensure the same structure of respondents. In terms of tax evasion acceptance, we identified three groups of people: honest, dishonest, and unconscious. The research confirmed that 78% of the population is prone to tax evasion, and only 22% have never evaded paying taxes and would not do so knowingly or unconsciously. By applying the statistical hypothesis testing, we also found out that except for sex (women are less prone to tax evasion), inclination to tax evasion also depends on education, age, main source of income and experience. Finally, three types of logistic regression models to predict the inclination of a specific tax behaviour were constructed and evaluated based on the total accuracy metric and validated on the ex-post set.

show abstract

Section: Discussionsupporting

confidence: 63%

Section: Literature Reviewmentioning

confidence: 99%