Český finanční a účetní časopis 2020(2):5-25 | DOI: 10.18267/j.cfuc.544

Factors of tax evasion in Visegrad countries

Dominika Havrdová, Hana Zídková

Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví, nám. W. Churchilla 4, 130 67 Praha 3

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.

Keywords: Tax evasion; Tax morale; Visegrad group; European Values Study

JEL classification: H26

Received: August 7, 2020; Revised: September 20, 2020; Accepted: September 22, 2020; Prepublished online: November 12, 2020; Published: November 13, 2020  Show citation