Tax Evasion and Education Level: Evidence from the European Union Countries

This paper analyses the impact of education level and civic income on tax evasion. Tax evasion is an illegal attempt to deliberately avoid paying taxes by individuals, companies, corporations, funds and other institutions. There is a certain amount of research on this issue in the world academic literature, but a scarce number of studies dedicated to the countries of the European Union (EU) is noticeable. Therefore, for the authors of the research, this fact was the basic motivational source. A sample of nine EU countries was selected for the sample: Malta, Cyprus, Italy, Spain, Austria, Belgi... Mehr ...