The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study

Hakim Ben Othman (), Khaled Hussainey () and Néjia Moumen
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Hakim Ben Othman: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Néjia Moumen: UMA - Université de la Manouba [Tunisie]

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Abstract: We examine whether the strength of norms and tolerance for deviations play a role in explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on TEVA across 48 countries over the period 1997–2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness–looseness, the rule of law, and political stability, the higher the degree of TEVA across nations. The results are important for policymakers to assess the likelihood of TEVA from a holistic perspective

Keywords: cross‐country study; cultural tightness–looseness; political stability; religiosity; rule of law; tax evasion; voice and accountability (search for similar items in EconPapers)
Date: 2023-03-25
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Published in European Financial Management, 2023, pp.1-29. ⟨10.1111/eufm.12420⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04056602

DOI: 10.1111/eufm.12420

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