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

Beata Holkova, Eva Malichova, Lukas Falat () and Lucia Pancikova
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Beata Holkova: Department of Macro and Microeconomics, Faculty of Management Science and Informatics, University of Zilina, 010 26 Zilina, Slovakia
Eva Malichova: Department of Macro and Microeconomics, Faculty of Management Science and Informatics, University of Zilina, 010 26 Zilina, Slovakia
Lukas Falat: Department of Macro and Microeconomics, Faculty of Management Science and Informatics, University of Zilina, 010 26 Zilina, Slovakia
Lucia Pancikova: Department of Macro and Microeconomics, Faculty of Management Science and Informatics, University of Zilina, 010 26 Zilina, Slovakia

Mathematics, 2023, vol. 11, issue 10, 1-21

Abstract: 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.

Keywords: tax ethics; tax evasion; logistic regression; statistical analysis; Slovakia; determinants (search for similar items in EconPapers)
JEL-codes: C (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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