Social Norms as Factors of Tax Evasion

Stanislav Klazar and Paulina Jalaksova ()
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Paulina Jalaksova: Prague University of Economics and Business

No 13815918, Proceedings of Economics and Finance Conferences from International Institute of Social and Economic Sciences

Abstract: We address the application of a behavioural approach to tax evasion or tax compliance in the European Union. We focus on the relationship between social norms and tax evasion. We analysed data from our survey (in 3 countries with the highest levels of tax evasion compared to 3 countries with the lowest levels). It seems that social norms on tax compliance in countries with low tax evasion are stronger than in other countries, particularly those with high levels of tax evasion. Focusing on forming social norms could solve tax evasion in some economies (countries).

Keywords: Behavioural approach; Tax evasion; Tax compliance; Social norms (search for similar items in EconPapers)
JEL-codes: H26 H39 (search for similar items in EconPapers)
Pages: 9 pages
New Economics Papers: this item is included in nep-ger, nep-iue and nep-pbe
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Published in Proceedings of the Proceedings of the 18th Economics & Finance Conference, London, Nov -0001, pages 68-76

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iefpro:13815918

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