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EVS data-based analysis of tax evasion: descriptive vs. regression modelling

Author

Listed:
  • Hana Zídková

    (Department of Public Finance, University of Economics, Prague, Czech Republic)

  • Jana Tepperová

    (Department of Public Finance, University of Economics, Prague, Czech Republic)

  • Karel Helman

    (Department of Statistics and Probability, University of Economics, Prague, Czech Republic)

Abstract

Perception of tax evasion by individual citizens is of considerable interest to politicians, since people’s perceived attitudes affect the approach to tax compliance throughout the society. It is thus worth identifying personal characteristics that are related to a higher degree of tolerance and justification for tax evasion. Based on the 2008 European Values Survey data and using descriptive statistics, the paper discusses the relationship between the respondents’ characteristics and their tendency to justify tax evasion. The study finds a strong relationship between this tendency and age, educational attainment and economic activity, the two other variables (parenthood and income) indicating only a weak relationship. Moreover, the current issue allows us to convincingly argue against the regression analysis stereotypes which often yield biased and conflicting results. The paper confirms our constructive criticism, thus opening up space for an extended discussion of a more balanced use of both descriptive statistics and regression models.

Suggested Citation

  • Hana Zídková & Jana Tepperová & Karel Helman, 2018. "EVS data-based analysis of tax evasion: descriptive vs. regression modelling," Society and Economy, Akadémiai Kiadó, Hungary, vol. 40(1), pages 89-103, March.
    • Handle: RePEc:aka:soceco:v:40:y:2018:i:1:p:89-103
    Note: The paper is one of the outcomes of the research project of the Faculty of Finance and Accounting (IP100040) and Faculty of Informatics and Statistics (IP400040), University of Economics, Prague, institutionally supported by the University of Economics, Prague.
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    Citations

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    Cited by:

    1. Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.

    More about this item

    Keywords

    tax evasion; European Values Survey; socio-economic characteristics; regression analysis; descriptive statistics;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

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