Socio-Demographic and Behavioral Determinants of Tax Fraud and Tax Evasion
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| Pages: | 45 : 53 |
| Abstract: |
The issue of tax fraud and tax evasion is complex. Aspects such as measuring these phenomena, methods of combating them, determinants, effects, etc., are studied. Determinants can be classified based on the nature of the empirical study: macro or micro. At macro level, estimating these phenomena is influenced by economic, macro-cultural, or institutional factors. Our study addresses micro-level aspects. We investigate socio-demographic and behavioral factors that could affect individuals' decisions to engage in illicit tax activities. Analyzing the rationales that support possible causal relationships with fraud and evasion can form the basis for empirical studies at the micro level. |
| JEL classification: | G28, G41 |
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G28, G41
