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-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.

Abstract licence: CC BY-NC

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