Cross-cultural analysis of tax evasion tolerance among young people

Student: Sapuntsova Evgenia

Educational Programme: Comparative Social Research (Master)

Year of Graduation: 2020

Recently, the attention of the media and government bodies has been attracted by tax crimes and relevant statistics in increasing frequency. However, until now, the attention of researchers has been concentrated mainly on national indicators, leaving the topic of individual indicators unexplored in a befitting way. In certain instances, factors affecting tax evasion were studied, but factors affecting tolerance to tax evasion are remained understudied. Besides, based on the available statistics it seems that only adults are associated with tax crimes, which is utterly wrong. Young people are the most active and important unit of society, and therefore it seems interesting to study them to identify individual-level and country-level factors affecting their tolerance to tax evasion. The study is based on the analysis of data obtained from the World Values Survey (WVS), using the multi-level regression modeling method.

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