THE MORAL FOUNDATIONS THAT UNDERLIE THE CRIME OF TAX EVASION IN EUROPE

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