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Tax Evasion, Tax Morale, and the Case for Growth

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Taxation in Crisis

Abstract

This chapter examines tax evasion as a widespread phenomenon. We investigate tax evasion in relation to both the shadow economy related to tax corruption and entrepreneurship. Further, we study the determinants of tax evasion and then we look at the role of tax ethics because the tax ethics is related to tax rates. Low tax rates lead to high compliance, which in turn leads to higher tax ethics and thus low tax evasion and ultimately growth.

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Author information

Authors and Affiliations

  1. Department of Economics, University of Peloponnese, Tripolis, Greece

    Andreas Tsalas

  2. EFG Eurobank Ergasias S.A., Athens, Greece

    Platon Monokroussos

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  1. Andreas Tsalas
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  2. Platon Monokroussos
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Editors and Affiliations

  1. Department of Economics, University of Peloponnese, Tripolis, Greece

    Dimitrios D. Thomakos

  2. Bangor Business School, Bangor University, Bangor, United Kingdom

    Konstantinos I. Nikolopoulos

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Tsalas, A., Monokroussos, P. (2017). Tax Evasion, Tax Morale, and the Case for Growth. In: Thomakos, D., Nikolopoulos, K. (eds) Taxation in Crisis. Palgrave Macmillan Studies in Banking and Financial Institutions. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-65310-5_9

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  • DOI: https://doi.org/10.1007/978-3-319-65310-5_9

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