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Faktory daňových úniků v zemích Visegradské čtyřky
Factors of tax evasion in Visegrad countries
[journal article]
Abstract The article deals with the factors that affect the tax morale of the population of the Visegrad Four countries, i.e. Poland, Hungary, Slovakia and the Czech Republic. The evaluation of the answers of the respondents of the European Values Study to the question of whether they justify tax evasion ser... view more
The article deals with the factors that affect the tax morale of the population of the Visegrad Four countries, i.e. Poland, Hungary, Slovakia and the Czech Republic. The evaluation of the answers of the respondents of the European Values Study to the question of whether they justify tax evasion serves as an indicator of tax morale. The authors work on the one hand with the frequency of answers expressing a complete rejection of fraud and on the other hand with average answers on a scale from 1 to 10. Respondents from Slovakia were found to be justifying tax fraud the most, and Polish and Hungarian residents agreed with tax evasion the least. Furthermore, the dependence of tax morale on gender, religion and satisfaction with the political system was analysed. Using contingency tables, it was found that all the monitored factors have a statistically significant effect on the tendency of people to justify tax evasion. The only exceptions were the factor of religion in the Czech Republic and the influence of satisfaction with the political system in Poland, where the relationship with tax morale was not confirmed.... view less
Keywords
CEFTA; EVS; tax fraud; taxation; morality; Czech Republic; Poland; Hungary; Slovakia; attitude
Classification
Public Finance
General Sociology, Basic Research, General Concepts and History of Sociology, Sociological Theories
Free Keywords
ZA7500 v2.0.0: European Values Study 2017: Integrated Dataset (EVS 2017)
Document language
Czech
Publication Year
2020
Page/Pages
p. 5-25
Journal
Český finanční a účetní časopis, 2 (2020)
DOI
https://doi.org/10.18267/j.cfuc.544
ISSN
1802-2200
Status
Published Version; reviewed