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Tax Evasion, Tax Morale, and the Case for Growth

In: Taxation in Crisis

Author

Listed:
  • Andreas Tsalas

    (University of Peloponnese)

  • Platon Monokroussos

    (EFG Eurobank Ergasias S.A.)

Abstract

This chapter examines tax evasion as a widespread phenomenon. We investigate tax evasion in relation to both the shadow economy related to tax corruption and entrepreneurship. Further, we study the determinants of tax evasion and then we look at the role of tax ethics because the tax ethics is related to tax rates. Low tax rates lead to high compliance, which in turn leads to higher tax ethics and thus low tax evasion and ultimately growth.

Suggested Citation

  • Andreas Tsalas & Platon Monokroussos, 2017. "Tax Evasion, Tax Morale, and the Case for Growth," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Dimitrios D. Thomakos & Konstantinos I. Nikolopoulos (ed.), Taxation in Crisis, chapter 9, pages 205-232, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-3-319-65310-5_9
    DOI: 10.1007/978-3-319-65310-5_9
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