Religion, Culture, and Tax Evasion: Evidence from the Czech Republic

Religions

Wadim Strielkowski¹  Inna Člková² 

[1] Faculty of Social Sciences, Charles University in Prague, Smetanovo nábř. 6, 110 01 Prague, Czech Republic;Faculty of Humanities, Charles University in Prague, U Kříže 5, 150 00 Prague, Czech Republic; E-Mail:

关键词: tax morale;    state;    cultural values;    religion;    Czech Republic;   

DOI  :  10.3390/rel6020657

来源: mdpi

【 摘 要 】

Our paper analyzes the impact of culture and religion on tax evasions in the Czech Republic, which represents one of the most atheistic countries in Europe, and a very interesting example of attitudes to the church and religion, as well as the influence of religion on the social and economic aspects of everyday life. Our results suggest that, in the Czech Republic, religion plays the role of tax compliance, but only through a positive effect of visiting the church. National pride supports tax morality while trust in government institutions and attitudes towards government are not associated with tax compliance. These results suggest that the Czech Republic is no different from other countries regarding the relationship between religion and tax compliance. Moreover, the role of government as the authority for improving tax compliance is different from what is observed in other countries.

【 授权许可】

CC BY   
© 2015 by the authors; licensee MDPI, Basel, Switzerland.