The The Impact of Individualism and Uncertainty Avoidance on Interdependence of Tax Culture and Tax Evasion

  • Aleksandra Vehovar University or Maribor, Faculty of Economics and Business
  • Alenka Kavkler University or Maribor, Faculty of Economics and Business
  • Lidija Hauptman University or Maribor, Faculty of Economics and Business
Keywords: tax culture, tax evasion, individualism, uncertainty avoidance, Slovenia


The paper presents, how factors of tax culture, such as individualism and uncertainty avoidance, affect the dependence of tax evasion on tax culture on a revised sample of 34 countries. The research reveals that in the analysed countries the higher the degree of individualism, the lower the rate (affected by the degree of individual’s influence) of tax evasion.


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