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2017 | OriginalPaper | Chapter

9. Tax Evasion, Tax Morale, and the Case for Growth

Authors : Andreas Tsalas, Platon Monokroussos

Published in: Taxation in Crisis

Publisher: Springer International Publishing

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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.

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previous chapter Tax Evasion, Tax Administration, and the Impact of Growth: Tax Enforcement as Regulatory Failure in a High Tax Rates, High Tax Evasion, and Low-Growth Economic Environment

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Title: Tax Evasion, Tax Morale, and the Case for Growth
Authors: Andreas Tsalas
Platon Monokroussos
Publisher: Springer International Publishing
Book: Taxation in Crisis
Print ISBN: 978-3-319-65309-9

Electronic ISBN: 978-3-319-65310-5

Copyright Year: 2017
DOI: https://doi.org/10.1007/978-3-319-65310-5_9