Daňové úniky podle behaviorální ekonomie

The aim of this bachelor's thesis is to analyze the issue of tax evasion through the lens of behavioral economics and to evaluate whether and to what extent individual attitudes toward tax cheating correlate with the actual level of the tax gap in selected European Union countries. The theoretical part of the thesis defines the typology of tax evasion and subsequently provides a detailed description of key behavioral concepts, such as social influences, framing, loss aversion, default settings, and availability heuristic. Furthermore, practical applications of these findings within public policies are presented. The practical part utilizes a quantitative comparative analysis of secondary data from the European Values Study and the European Commission's report on the VAT Gap across selected countries exhibiting extremely low and high VAT gap values, which allows for the identification of the connection between individual attitudes and the willingness to evade taxes. The results demonstrated a statistically significant relationship between attitudes toward tax evasion and the size of the tax gap. This relationship can be partially interpreted with the support of existing behavioral economics research in the field of public finance.