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

Ryšavá, Tereza; Zídková, Hana

doi:10.2478/revecp-2021-0017

Cited by 4 publications

(2 citation statements)

References 33 publications

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“…Besides macroeconomic factors and cryptocurrencies, economic freedom is also a significant determinant of tax evasion with extensive literature support (Achek, 2015;Alabede, 2018;Islam, Rashid, Hossain, & Hashmi, 2020;Matusiak, 2018;Nurunnabi, 2018;Picur & Riahi-Belkaoui, 2006;Riahi-Belkaoui, 2004;Ryšavá & Zídková, 2021;Tekin, Güney, & Sağdiç, 2018). Economic freedom is measured using multiple indicators: Government Integrity, Government Spending, Business Freedom, Labor Freedom, Monetary Freedom, Trade Freedom, Investment Freedom, and Financial Freedom.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…Literature supports the role of economic freedom indicators as predictors of tax evasion. However, the association of interaction terms is not given significant importance (Achek, 2015;Alabede, 2018;Islam et al, 2020;Matusiak, 2018;Nurunnabi, 2018Nurunnabi, , 2019Picur & Riahi-Belkaoui, 2006;Riahi-Belkaoui, 2004;Ryšavá & Zídková, 2021;Tekin et al, 2018). As Bitcoin's existence is persistent, the overall impact of Financial Freedom is positive for the economy.…”

Section: Tablementioning

confidence: 99%

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Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Nawaz,

Bhutto,

Khan

2023

Preprint

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The global challenge of tax evasion presents a profound impact, leading to diminished tax revenues that are the lifeblood of a nation's seamless operations. This issue is exacerbated by the ingenious strategies employed by tax evaders, which distort economic performance benchmarks and create financial imbalances. Amidst these concerns, cryptocurrencies have emerged as a contentious subject, accused of abetting tax evasion. The covert nature of cryptocurrency transactions poses a significant hurdle for regulatory oversight and transaction recording. In response to this burgeoning concern, our comprehensive study delves into the intricate interplay between cryptocurrencies and tax evasion, utilizing annual data spanning from 2013 to 2020. With an extensive scope testing thirty two hypotheses and twelve interaction terms, our research unfurls the multifaceted dynamics at play. This study embarks by constructing a latest tax evasion index for the esteemed G-7 nations. Employing asymmetric/symmetric panel techniques, our investigation unveils a compelling revelation: cryptocurrencies exert a counteractive influence on instances of tax evasion. Furthermore, the nexus between economic performance and cryptocurrencies bears considerable sway over their correlation with tax evasion. Innovatively, our research charts the intricate relationship between tax evasion and cryptocurrencies across varying levels of economic performance. Notably, our findings underscore that Economic Freedom, Government Integrity, Government Spending, Business Freedom, Labor Freedom, Monetary Freedom, Investment Freedom, and Bureaucracy function as moderators, influencing the association between tax evasion and cryptocurrencies. These insights transcend academia, delivering significant implications to policymakers with informed guidance to devise nuanced strategies and policies.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Tablementioning

confidence: 99%

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Nawaz,

Bhutto,

Khan

2023

Preprint

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The Infuence of Trust on the Attitude to Tax Discipline in the Context of Economic Development in the Countries of the Union State

Pokrovskaia¹,

Telyak²

2022

EPB

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The article is devoted to the category of trust and its role in the development of the economy and finance for the Russian Federation and the Republic of Belarus. The purpose of the study is to correlate the dynamics of horizontal and vertical trust, as well as attitudes towards tax discipline, taking into account the age characteristics of respondents in the countries of the Union State. The study is based on longitudinal data from the World Values Survey project since the 1990s. It was shown that with the common historical, economic and cultural origins of the economic and financial systems of the countries of the Union State, the level of horizontal trust and the rate of change in vertical trust in the countries differ. The results of surveys of respondents in the analyzed countries indicated an increase in leniency towards tax cheating over the past thirty years, though not supported by a corresponding increase in tax arrears. For the entire observation period, an increase in intolerance to tax cheating with an increase in the age of respondents is true. When interpreting the results of assessing the opinions of students as future taxpayers, it is important to take into account that they reflect a rather radical position and tax discipline potentially increases with age.

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Tax governance in compliance: The role of motivational postures and behavioral intentions

Hauptman,

Žmuk,

Dečman

2024

Problems and Perspectives in Management

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Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance. This paper aims to investigate behavioral intentions with a specific focus on resistance-cooperation motivational postures and their link with tax compliance (voluntary and enforced) and tax evasion between Slovene taxpayers (n = 390). Inter-item correlations next to descriptive statistical methods were calculated using the PLS-SEM approach to explore the motivational postures, tax compliance, and tax evasion characteristics. The survey has shown that most surveyed Slovene taxpayers tend to agree with motivational postures, voluntary tax compliance, and enforced tax compliance statements. The results indicate that motivational posture deference has positive links with both voluntary tax compliance (r = 0.692, p &lt; 0.001) and enforced tax compliance (r = 0.253, p &lt; 0.001), but a negative link with the attitude toward tax evasion (r = –0.404, p &lt; 0.001). Conversely, motivational posture defiance exhibits a negative link with voluntary tax compliance (r = –0.149, p = 0.006) and a positive link with the attitude toward tax evasion (r = 0.229, p &lt; 0.001). The link between defiance and enforced tax compliance is not statistically significant (r = 0.068, p = 0.379). The results indicate that tax authorities should avoid adopting an antagonistic climate and instead focus on fostering positive tax climates, specifically the service and confidence climates, when implementing tax communication strategies with taxpayers.

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

Cited by 4 publications

References 33 publications

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

The Infuence of Trust on the Attitude to Tax Discipline in the Context of Economic Development in the Countries of the Union State

Tax governance in compliance: The role of motivational postures and behavioral intentions

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