Factors of tax evasion in selected European countries

This diploma thesis focuses onto the topic of tax evasion in connection to tax morale. The main objective of the diploma thesis is to analyse the dependence of selected socio-economics factors on the willingness to justify cheating on tax in selected European countries. The partial objective is to describe different types of tax evasion and measures against them and define the terms shadow economy and tax morale. The theoretical part is devoted to the definition of the term tax evasion and explanation of other ways of lowering the tax obligation. Furthermore, the measures taken against tax evasion, shadow economy and its determinants are described in this part. The last theoretical part deals with tax morale and sums up the studies of tax morale’s factors. The data from international study European Values Study from the years of 2008 and 2017 are used in the practical part. The selected countries for comparison are: the Czech Republic, Hungary, Germany, Spain and the United Kingdom. The analysed factors are: gender, age, level of education and whether the respondent is in leading position. Using the chi-square tests of independence in the contingency table the dependence of the willingness to justify cheating on tax is found in both examined years.