The Influence of Tax Fairness on Tax Evasion in Developed Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43910339" target="_blank" >RIV/62156489:43110/16:43910339 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
The Influence of Tax Fairness on Tax Evasion in Developed Countries
Original language description
Tax avoidance and evasion have been widely discussed among economists and politicians in the Czech Republic in recent years. The debate has resulted in introduction of Electronic Evidence of Sales, effective since 2016. However, the tax evasion may be decreased also by other, and probably more effective tools. The aim of this paper is to determine how tax fairness manifests itself in the society of developed countries. The basic hypothesis of this study argues that if the tax burden is relatively high and perceived as unfair by the society, it will cause a higher rate of tax evasion, and vice versa. The hypothesis is confirmed on the basis of a dynamic panel data analysis for OECD countries in 2003-2012. We conclude that national governments should try to increase the fairness, even while preserving higher rate of taxation, which means that they should try to change the perception of taxation by the public, e.g. by explaining them why the system is set in a way it is, but also should they try to remove the elements of tax system that are not in accordance with the fairness principle applied.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of 14th International Scientific Conference: Economic Policy in the European Union Member Countries
ISBN
978-80-7510-210-2
ISSN
—
e-ISSN
—
Number of pages
8
Pages from-to
408-415
Publisher name
Slezská univerzita v Opavě
Place of publication
Opava
Event location
Petrovice u Karviné
Event date
Sep 14, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000403638200043

Similar results(10)