CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY
Carina DAN, Ioana Florina COITA1
Finance and Accounting, Faculty of Economics, University of Oradea, Romania
coita.iflorina@gmail.com
Abstract: Tax evasion remains a persistent challenge with major implications not only for national budgets but also for the development of a fair and functional society. This paper explores tax evasion through the lens of cultural, psychological, and institutional variables, with a specific focus on post-communist countries. Our research is grounded in the hypothesis that historical context, low trust in public institutions, and a legacy of informal practices visibly influence tax morale and the willingness to comply with fiscal obligations. To test this, we conducted a comparative analysis using one group as representative of post-communist states and another one as non-communist. The study is also supported by an empirical investigation. We analyzed and collected data from participants using a mixed method, combining descriptive statistics and regression models.
Keywords: tax compliance behavior, tax evasion, tax morale, history and influences on tax attitudes, tax perception
JEL Classification: H26; H71; H30;
