{"id":10139,"date":"2025-07-28T12:13:35","date_gmt":"2025-07-28T10:13:35","guid":{"rendered":"https:\/\/anale.steconomiceuoradea.ro\/en\/?p=10139"},"modified":"2025-07-29T09:51:50","modified_gmt":"2025-07-29T07:51:50","slug":"cultural-roots-of-tax-evasion-a-cross-country-study","status":"publish","type":"post","link":"https:\/\/anale.steconomiceuoradea.ro\/en\/2025\/07\/28\/cultural-roots-of-tax-evasion-a-cross-country-study\/","title":{"rendered":"CULTURAL ROOTS OF TAX EVASION: A CROSS-COUNTRY STUDY"},"content":{"rendered":"<p><strong>Carina DAN, Ioana Florina COITA<\/strong><strong><sup>1<\/sup><\/strong><\/p>\n<p><em>Finance and Accounting, Faculty of Economics, University of Oradea, Romania<\/em><\/p>\n<p><a href=\"mailto:carinna.dan@yahoo.com\"><em><u>carinna.dan@yahoo.com<\/u><\/em><\/a><\/p>\n<p><em><u>coita.iflorina@gmail.com<\/u><\/em><\/p>\n<p><strong><b>Abstract<\/b><\/strong>: <em>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.<\/em><\/p>\n<p><strong><b>Keywords<\/b><\/strong>: <em><i>tax compliance behavior, tax evasion, tax morale, history and influences on tax attitudes, tax perception<\/i><\/em><\/p>\n<p><strong><b>JEL Classification<\/b><\/strong>: <em><i>H26; H71; H30;<\/i><\/em><\/p>\n<p><a href=\"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-content\/uploads\/2025\/07\/Carina-DAN-Ioana-Florina-COITA-1.pdf\">DOWNLOAD ARTICLE<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Carina DAN, Ioana Florina COITA1 Finance and Accounting, Faculty of Economics, University of Oradea, Romania carinna.dan@yahoo.com 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 [&hellip;]<\/p>\n","protected":false},"author":123465,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[16],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p3c4cf-2Dx","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10139"}],"collection":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/users\/123465"}],"replies":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/comments?post=10139"}],"version-history":[{"count":2,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10139\/revisions"}],"predecessor-version":[{"id":10579,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10139\/revisions\/10579"}],"wp:attachment":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/media?parent=10139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/categories?post=10139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/tags?post=10139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}