CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY
Tax evasion remains a persistent challenge with major implications not only for national budgets but also for the development of a fair and functional society. This paper explores tax evasion through the lens of cultural, psychological, and institutional variables, with a specific focus on post-comm...
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| Format: | Article |
| Language: | English |
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University of Oradea Publishing House
2025-07-01
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| Series: | Oradea Journal of Business and Economics |
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| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/07/Carina-DAN-Ioana-Florina-COITA-1.pdf |
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| author | Carina DAN Ioana Florina COITA |
| author_facet | Carina DAN Ioana Florina COITA |
| author_sort | Carina DAN |
| collection | DOAJ |
| description | Tax evasion remains a persistent challenge with major implications not only for national budgets but also for the development of a fair and functional society. This paper explores tax evasion through the lens of cultural, psychological, and institutional variables, with a specific focus on post-communist countries. Our research is grounded in the hypothesis that historical context, low trust in public institutions, and a legacy of informal practices visibly influence tax morale and the willingness to comply with fiscal obligations. To test this, we conducted a comparative analysis using one group as representative of post-communist states and another one as non-communist. The study is also supported by an empirical investigation. We analyzed and collected data from participants using a mixed method, combining descriptive statistics and regression models. |
| format | Article |
| id | doaj-art-2676783702054732bcd99c2e806bc2be |
| institution | Kabale University |
| issn | 2501-3599 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | University of Oradea Publishing House |
| record_format | Article |
| series | Oradea Journal of Business and Economics |
| spelling | doaj-art-2676783702054732bcd99c2e806bc2be2025-08-20T03:58:35ZengUniversity of Oradea Publishing HouseOradea Journal of Business and Economics2501-35992025-07-0134115716810.47535/1991AUOES34(1)013CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDYCarina DAN0Ioana Florina COITA1Finance and Accounting, Faculty of Economics, University of Oradea, RomaniaFinance and Accounting, Faculty of Economics, University of Oradea, RomaniaTax evasion remains a persistent challenge with major implications not only for national budgets but also for the development of a fair and functional society. This paper explores tax evasion through the lens of cultural, psychological, and institutional variables, with a specific focus on post-communist countries. Our research is grounded in the hypothesis that historical context, low trust in public institutions, and a legacy of informal practices visibly influence tax morale and the willingness to comply with fiscal obligations. To test this, we conducted a comparative analysis using one group as representative of post-communist states and another one as non-communist. The study is also supported by an empirical investigation. We analyzed and collected data from participants using a mixed method, combining descriptive statistics and regression models.https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/07/Carina-DAN-Ioana-Florina-COITA-1.pdfax compliance behaviortax evasiontax moralehistory and influences on tax attitudestax perception |
| spellingShingle | Carina DAN Ioana Florina COITA CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY Oradea Journal of Business and Economics ax compliance behavior tax evasion tax morale history and influences on tax attitudes tax perception |
| title | CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY |
| title_full | CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY |
| title_fullStr | CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY |
| title_full_unstemmed | CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY |
| title_short | CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY |
| title_sort | cultural roots of tax evasion a cross country study |
| topic | ax compliance behavior tax evasion tax morale history and influences on tax attitudes tax perception |
| url | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/07/Carina-DAN-Ioana-Florina-COITA-1.pdf |
| work_keys_str_mv | AT carinadan culturalrootsoftaxevasionacrosscountrystudy AT ioanaflorinacoita culturalrootsoftaxevasionacrosscountrystudy |