Abstract
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.
Highlights
The question about which role should be played by the state in economic life is one of the most important ones that economic science has attempted to answer during the last century and at the beginning of the current one
Proponents of Welfare State Theory support the idea of the state as a provider of “government protected minimal standards of income, nutrition, health, housing and education provided for each citizen” [2]
The aim of our paper is to analyze the links between the level of culture, taxation, as well as the role and the place of the tax morale in this process
Summary
The question about which role should be played by the state in economic life is one of the most important ones that economic science has attempted to answer during the last century and at the beginning of the current one. Liberal economists, such as the Nobel Prize winner (1976) Milton. The aim of our paper is to analyze the links between the level of culture, taxation (and tax revenues of the government measured as a percentage of GDP), as well as the role and the place of the tax morale (and the issue of cheating) in this process.
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