The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study
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- The_influence_of_Culture_tightness_looseness
Accepted author manuscript, 655 KB, PDF document
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.
| Original language | English |
|---|---|
| Journal | European Financial Management |
| Early online date | 25 Mar 2023 |
| Publication status | Published - 1 Jan 2024 |
| Externally published | Yes |