Authors:
Hana Zídková University of Economics, Prague, Czech Republic

Search for other papers by Hana Zídková in
Current site
Google Scholar
PubMed
Close
,
Jana Tepperová University of Economics, Prague, Czech Republic

Search for other papers by Jana Tepperová in
Current site
Google Scholar
PubMed
Close
, and
Karel Helman University of Economics, Prague, Czech Republic

Search for other papers by Karel Helman in
Current site
Google Scholar
PubMed
Close
Restricted access

Perception of tax evasion by individual citizens is of considerable interest to politicians, since people’s perceived attitudes affect the approach to tax compliance throughout the society. It is thus worth identifying personal characteristics that are related to a higher degree of tolerance and justification for tax evasion. Based on the 2008 European Values Survey data and using descriptive statistics, the paper discusses the relationship between the respondents’ characteristics and their tendency to justify tax evasion. The study finds a strong relationship between this tendency and age, educational attainment and economic activity, the two other variables (parenthood and income) indicating only a weak relationship. Moreover, the current issue allows us to convincingly argue against the regression analysis stereotypes which often yield biased and confl icting results. The paper confirms our constructive criticism, thus opening up space for an extended discussion of a more balanced use of both descriptive statistics and regression models.

  • Achen, C. H. (2005): Let’s Put Garbage-Can Regressions and Garbage-Can Probits Where They Belong. Conflict Management and Peace Science 22(4): 327339.

    • Search Google Scholar
    • Export Citation
  • Allingham, M.Sandmo, A. (1972): Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics 1: 323338.

  • Alm, J. (2012): Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies. International Tax and Public Finance 19(1): 5477.

    • Search Google Scholar
    • Export Citation
  • Alm, J.Martínez-Vázquez, J.Torgler, B. (2006): Russian Attitudes toward Paying Taxes – Before, during, and after the Transition. International Journal of Social Economics 33(12): 832857.

    • Search Google Scholar
    • Export Citation
  • Alm, J.Torgler, B. (2006): Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology 27: 224246.

    • Search Google Scholar
    • Export Citation
  • Bánfi, T. (2015): A Fair Tax (System) or an Ethical Taxpayer? Society and Economy 37(S1): 107116.

  • Berk, R. A. (2010): What You can and can’t Properly Do with Regression. Journal of Quantitative Criminology 26(4): 481487.

  • Blaufus, K.Hundsdoerfer, J.Jacob, M.Sünwoldt, M. (2016): Does Legality Matter? The Case of Tax Avoidance and Evasion. Journal of Economic Behavior and Organization 127: 182206.

    • Search Google Scholar
    • Export Citation
  • Boháč, R.Radvan, M. (2015): Vnímání daní, poplatků a jiných obdobných peněžitých plnění ve světle jejich ústavních pořádků [Perception of Taxes, Fees and Other Similar Cash Benefits in the Light of Their Constitutional Order]. Bulletin KDP ČR 2: 3639.

    • Search Google Scholar
    • Export Citation
  • Daude, C.Melguizo, A. (2010): Taxation and More Representation? On Fiscal Policy, Social Mobility and Democracy in Latin America. OECD Development Centre Working Paper 294.

    • Search Google Scholar
    • Export Citation
  • Daude, C.Gutiérrez, H.Melguizo, A. (2013): What Drives Tax Morale? A Focus on Emerging Economies. Hacienda Publica Espanola 207(4).

    • Search Google Scholar
    • Export Citation
  • Deák, D. (2004): Legal Considerations of Tax Evasion and Tax Avoidance. Society and Economy 26(1): 4185.

  • Devos, K. (2014): Factors Influencing Individual Taxpayer Compliance Behaviour. Dordbrecht: Springer.

  • Frey, B. S. (2003): Deterrence and Tax Morale in the European Union. European Review 11(3): 385406.

  • Gaviria, A. (2008): Social Mobility and Preferences for Redistribution in Latin America. Economía 8(1): 5596.

  • Geys, B.Vermeir, J. (2008): The Political Cost of Taxation: New Evidence from German Popularity Ratings. WZB Discussion Paper SP II 2008–06.

  • Hofmann, E.Hoelzl, E.Kirchler, E. (2008): Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. Journal of Psychology 216(4): 209217.

    • Search Google Scholar
    • Export Citation
  • Hug, S.Sporri, F. (2011): Referendums, Trust, and Tax Evasion. European Journal of Political Economy 27(1): 120131.

  • Ochrana, F. (2015): Methodology of Social Sciences. Prague: Charles University.

  • Orvinska, M.Hudson, J. (2002): Tax Evasion, Civic Duty and the Law-Abiding Citizen. European Journal of Political Economy 19(1): 83102.

    • Search Google Scholar
    • Export Citation
  • Prebble, Z. M.Prebble, J. (2010): The Morality of Tax Avoidance. Creighton Law Review 43(3): 693745.

  • Precht, R. D. (2010): Kdo jsem? [Who Am I?]. Ikar.

  • Sandmo, A. (2005): The Theory of Tax Evasion: A Retrospective View. National Tax Journal 58(4): 643663.

  • Schneider, F. (1994): Measuring the Size and Development of the Shadow Economy. Can the Causes be Found and the Obstacles be Overcome? In: Brandstaetter, H.Güth, W. (eds): Essays on Economic Psychology. Springer, pp. 193212.

    • Search Google Scholar
    • Export Citation
  • Shmueli, G. (2010): To Explain or to Predict. Statistical Science 25(3): 289310.

  • Šimka, K. (2015): Obrana principu “in dubio pro libertate” [Defense of the Principle “in dubio pro libertate”]. Bulletin KDP ČR (2015/2): 4042.

    • Search Google Scholar
    • Export Citation
  • Torgler, B. (2005): Tax Morale in Latin America. Public Choice 122(1–2): 133157.

  • Torgler, B. (2006): The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior and Organization 61(1): 81109.

  • Torgler, B. (2012): Tax Morale, Eastern Europe and European Enlargement. Communist and Post- Communist Studies 45(1–2): 1125.

  • Zídková, H.Tepperová, J.Helman, K. (2016): Tax Evasion Views – European Values Study Results. In: Špalková, D.Matějová, L. (eds): Proceedings of the 20th International Conference – Current Trends in Public Sector Research. Brno: Masaryk University, pp. 223225.

    • Search Google Scholar
    • Export Citation
  • Collapse
  • Expand
The author instructions are available in PDF.
Please, download the file from HERE

 

The Open Access statement together with the description of the Copyright and License Policy are available in PDF.
Please, download the file from HERE

 

Editor-in-chief: Balázs SZENT-IVÁNYI

Co-Editors:

  • Péter MARTON (Corvinus University, Budapest)
  • István KÓNYA (Corvinus University, Budapest)
  • László SAJTOS (The University of Auckland)
  • Gábor VIRÁG (University of Toronto)

Associate Editors:

  • Tamás BOKOR (Corvinus University, Budapest)
  • Sándor BOZÓKI (Corvinus University Budapest)
  • Bronwyn HOWELL (Victoria University of Wellington)
  • Hintea CALIN (Babeş-Bolyai University)
  • Christian EWERHART (University of Zürich)
  • Clemens PUPPE (Karlsruhe Institute of Technology)
  • Zsolt DARVAS (Bruegel)
  • Szabina FODOR (Corvinus University Budapest)
  • Sándor GALLAI (Corvinus University Budapest)
  • László GULÁCSI (Óbuda University)
  • Dóra GYŐRFFY (Corvinus University Budapest)
  • György HAJNAL (Corvinus University Budapest)
  • Krisztina KOLOS (Corvinus University Budapest)
  • Alexandra KÖVES (Corvinus University Budapest)
  • Lacina LUBOR (Mendel University in Brno)
  • Péter MEDVEGYEV (Corvinus University Budapest)
  • Miroslava RAJČÁNIOVÁ (Slovak University of Agriculture)
  • Ariel MITEV (Corvinus University Budapest)
  • Éva PERPÉK (Corvinus University Budapest)
  • Petrus H. POTGIETER (University of South Africa)
  • Sergei IZMALKOV (MIT Economics)
  • Anita SZŰCS (Corvinus University Budapest)
  • László TRAUTMANN (Corvinus University Budapest)
  • Trenton G. SMITH (University of Otago)
  • György WALTER (Corvinus University Budapest)
  • Zoltán CSEDŐ (Corvinus University Budapest)
  • Zoltán LŐRINCZI (Ministry of Human Capacities)

Society and Economy
Institute: Corvinus University of Budapest
Address: Fővám tér 8. H-1093 Budapest, Hungary
Phone: (36 1) 482 5406
E-mail: balazs.szentivanyi@uni-corvinus.hu

Indexing and Abstracting Services:

  • CABELLS Journalytics
  • DOAJ
  • International Bibliographies IBZ and IBR
  • International Political Science Abstracts
  • JSTOR
  • SCOPUS
  • RePEc
  • Referativnyi Zhurnal

 

2022  
Web of Science  
Total Cites
WoS
not indexed
Journal Impact Factor not indexed
Rank by Impact Factor

not indexed
not indexed

Impact Factor
without
Journal Self Cites
not indexed
5 Year
Impact Factor
not indexed
Journal Citation Indicator not indexed
Rank by Journal Citation Indicator

not indexed
not indexed

Scimago  
Scimago
H-index
15
Scimago
Journal Rank
0.217
Scimago Quartile Score

Business and International Management Q3
Economics, Econometrics and Finance (miscellaneous) Q3
Industrial Relations Q3
Public Administration Q3
Sociology and Political Science Q3
Strategy and Management Q4

Scopus  
Scopus
Cite Score
1.5
Scopus
Cite Score Rank
Sociology and Political Science 602/1415 (57th PCTL)
General Economics, Econometrics and Finance 131/279 (53rd PCTL)
Industrial Relations 31/57 (46th PCTL)
Public Administration 3126/213 (41th PCTL)
Business and International Management 302/436 (30th PCTL)
Strategy and Management 343/473 (27th PCTL)
Scopus
SNIP
0.468

 

2021  
Web of Science  
Total Cites
WoS
not indexed
Journal Impact Factor not indexed
Rank by Impact Factor

not indexed

Impact Factor
without
Journal Self Cites
not indexed
5 Year
Impact Factor
not indexed
Journal Citation Indicator not indexed
Rank by Journal Citation Indicator

not indexed

Scimago  
Scimago
H-index
13
Scimago
Journal Rank
0,196
Scimago Quartile Score Economics, Econometrics and Finance (miscellaneous) (Q3)
Industrial Relations (Q3)
Sociology and Political Science (Q3)
Business and International Management (Q4)
Public Administration (Q4)
Strategy and Management (Q4)
Scopus  
Scopus
Cite Score
1,2
Scopus
CIte Score Rank
Sociology and Political Science 626/1345 (Q2)
General Economics, Econometrics and Finance 131/260 (Q3)
Industrial Relations 35/57 (Q3)
Public Administration 120/190 (Q3)
Business and International Management 292/423 (Q3)
Strategy and Management 340/456 (Q3)
Scopus
SNIP
0,270

2020  
Scimago
H-index
11
Scimago
Journal Rank
0,157
Scimago
Quartile Score
Business and International Management Q4
Economics, Econometrics and Finance (miscellaneous) Q4
Industrial Relations Q4
Public Administration Q4
Sociology and Political Science Q3
Strategy and Management Q4
Scopus
Cite Score
103/117=0,9
Scopus
Cite Score Rank
Business and International Management 305/399 (Q4)
General Economics, Econometrics and Finance 137/243 (Q3)
Industrial Relations 40/54 (Q3)
Public Administration 116/165 (Q3)
Sociology and Political Science 665/1269 (Q3)
Strategy and Management 351/440 (Q4)
Scopus
SNIP
0,171
Scopus
Cites
157
Scopus
Documents
24
Days from submission to acceptance 148
Days from acceptance to publication 50

 

2019  
Scimago
H-index
10
Scimago
Journal Rank
0,228
Scimago
Quartile Score
Business and International Management Q3
Economics, Econometrics and Finance (miscellaneous) Q3
Industrial Relations Q3
Public Administration Q3
Sociology and Political Science Q3
Strategy and Management Q3
Scopus
Cite Score
87/110=0,8
Scopus
Cite Score Rank
Business and International Management 286/394 (Q3)
General Economics, Econometrics and Finance 125/228 (Q3)
Industrial Relations 38/58 (Q3)
Public Administration 114/157 (Q3)
Sociology and Political Science 645/1243 (Q3)
Strategy and Management 330/427 (Q4)
Scopus
SNIP
0,308
Scopus
Cites
132
Scopus
Documents
22

 

Society and Economy
Publication Model Gold Open Access
Submission Fee none
Article Processing Charge 900 EUR/article with enough waivers
Regional discounts on country of the funding agency World Bank Lower-middle-income economies: 50%
World Bank Low-income economies: 100%
Further Discounts Sufficient number of full waiver available. Editorial Board / Advisory Board members: 50%
Corresponding authors, affiliated to an EISZ member institution subscribing to the journal package of Akadémiai Kiadó: 100%
Subscription Information Gold Open Access

Society and Economy
Language English
Size B5
Year of
Foundation
1972
Volumes
per Year
1
Issues
per Year
4
Founder Budapesti Corvinus Egyetem
Founder's
Address
H-1093 Budapest, Hungary Fővám tér 8.
Publisher Akadémiai Kiadó
Publisher's
Address
H-1117 Budapest, Hungary 1516 Budapest, PO Box 245.
Responsible
Publisher
Chief Executive Officer, Akadémiai Kiadó
ISSN 1588-9726 (Print)
ISSN 1588-970X (Online)