Why do we pay (or not pay) the taxes established by law?
Predisposition towards tax evasion is determined by a combination of personal and circumstantial factors
1Citizens do not base themselves only on the amount of the taxes and the calculation of the costs and benefits of paying them or not when complying with their fiscal obligations.
2The population is more likely to evade paying taxes if this is perceived to be a generalised practice, because the authorities are viewed as too inefficient to guarantee the fulfilment of tax obligations.
3The perception of corruption in the country and of the government not acting to correct inequalities increases people’s predisposition towards tax evasion.
4Moral values, level of education, and age play a very significant role when it comes to explaining tax compliance on an individual level.