The determinants of tax evasion: a literature review
International Journal of Law and Management
ISSN: 1754-243X
Article publication date: 14 September 2015
Abstract
Purpose
The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for the determinants of tax evasion, discuss some methodological issues related to the measurement of tax evasion and, finally, review the main results related to this topic and provide suggestions for future research. Tax evasion empirical research has been the subject of numerous studies during the past decade in developed and emerging economies.
Design/methodology/approach
This paper focuses specifically on cross-country empirical studies.
Findings
This paper shows that evidence is still limited, several approaches to measure tax evasion remain unexplored, results are mixed and four categories of variables have been identified in tax evasion literature, including demographic, cultural and behavioural, legal and institutional, and economic variables.
Originality/value
This literature review represents a historical record and an introduction for researchers who aim to examine this topic in the future.
Keywords
Citation
khlif, H. and Achek, I. (2015), "The determinants of tax evasion: a literature review", International Journal of Law and Management, Vol. 57 No. 5, pp. 486-497. https://doi.org/10.1108/IJLMA-03-2014-0027
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited