ABSTRACT. The mainstay of the paper is formed by an analysis of the mechanisms that lead to tax aversion, the measurement of tax morale, Switzerland’s refusal to cooperate in countering tax evasion, and the moral wrongfulness of tax evasion. The results of the current study converge with prior research on negative correlations between the level of tax morale and the size of the shadow economy, citizen’s willingness to pay taxes, and tax morale as a crucial determinant of taxpaying behavior. pp. 199–204

Keywords: tax, evasion, morale, Switzerland, shadow economy 

This email address is being protected from spambots. You need JavaScript enabled to view it.
Titu Maiorescu University

Home | About Us | Events | Our Team | Contributors | Peer Reviewers | Editing Services | Books | Contact | Online Access

© 2009 Addleton Academic Publishers. All Rights Reserved.

Joomla templates by Joomlashine