The Influence of Tax Fairness on Tax Evasion in Developed Countries

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Influence of Tax Fairness on Tax Evasion in Developed Countries

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Influence of Tax Fairness on Tax Evasion in Developed Countries

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of 14th International Scientific Conference: Economic Policy in the European Union Member Countries

ISBN

978-80-7510-210-2

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

408-415

Název nakladatele

Slezská univerzita v Opavě

Místo vydání

Opava

Místo konání akce

Petrovice u Karviné

Datum konání akce

14. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000403638200043