TY - JOUR

T1 - The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study

AU - Ben Othman , Hakim

AU - Hussainey, Khaled

AU - Moumen , Nejia

PY - 2024/1/1

Y1 - 2024/1/1

N2 - 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.

AB - 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.

M3 - Article

JO - European Financial Management

JF - European Financial Management

SN - 1354-7798

ER -