فرار مالیاتی، وظیفه مدنی و قانون گرایی شهروندی

This paper examines attitudes to tax evasion. Sample survey data from a randomly chosen group of people are used to analyze this problem using hypothetical questions. The results suggest that evasion is condoned by a large proportion of the population, who are particularly ready to take advantage of someone else's evasion. The problem seems greatest among the young and men. People however appear to be deterred from tax evasion by the consequences of being caught. Empirical analysis supports the importance of both civic duty and ‘law abidance’ in deterring tax evasion.