Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

Arbeitspapier

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight neutrally, and tax avoidance positively. Tax knowledge was found not to be correlated neither with tax avoidance nor with tax evasion.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Working Paper ; No. 0104

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Tax Evasion and Avoidance ; Tax Law ; Illegal Behavior and the Enforcement of Law
• Thema: tax evasion ; social representations ; tax knowledge ; Steuervermeidung ; Steuerkriminalität ; Steuerflucht ; Steuermoral ; Sozialethik ; Theorie

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Schneider, Friedrich ; Kirchler, Erich ; Maciejovsky, Boris
• Ereignis: Veröffentlichung
• (wer): Johannes Kepler University of Linz, Department of Economics
• (wo): Linz
• (wann): 2001

Weitere Informationen

• Handle: http://hdl.handle.net/10419/73290
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ