TY  - JOUR
TI  - Socio-Economic Determinants of Tax Evasion: Evidence from the European Union
AB  - The purpose of this study is to investigate the key determinants of tax evasion across countries. Accordingly, the relationship between socio-economic determinants and tax evasion is examined by using panel data analysis. Based on the data for the European Union, the results show that economic variables have generally stronger effects than non-economic variables on tax evasion. The findings indicate that the lower the level of sound money and the higher level of social capital, economic quality and rule of law, the lower is the level of tax evasion across countries. These results may lead policy makers to design the policies by understanding the main determinants of tax evasion internationally.
AU  - Dayıoğlu Erul, M. Rana
DO  - 10.24988/ije.202136111
PY  - 2021
JO  - İzmir iktisat dergisi
VL  - 36
IS  - 1
SN  - 1308-8173
SP  - 155
EP  - 170
DB  - TRDizin
UR  - http://search/yayin/detay/1110029
ER  -