The influence of tax morale on tax avoidance across Europe
| dc.contributor.advisor | Matthaei, Eva | |
| dc.contributor.author | Slotboom, Rijk | |
| dc.date.issued | 2024-07-07 | |
| dc.description.abstract | Cultural factor effects on tax avoidance have low representability in existing literature, but is increasing in importance. This thesis will research the relation between tax morale and tax avoidance, which will be based on two measurements of both tax morale and tax avoidance. Furthermore, the moderating effect of institutional quality on this relationship will be investigated. The sample consists of 6.174 company-year observations from 23 countries for the period of 2005 till 2022. For the sample, the results of publicly listed companies is used. The results show that different measurements of tax morale also have contradicting effects on the measurements of tax avoidance. A positive effect on tax avoidance means more tax compliance for the following results. The first measurement mainly has a negative effect on both tax avoidance measurements and the second measurement has mainly a positive effect on both tax measurements. Furthermore, this thesis will show that the moderating variable combined with the independent variable have a positive effect on tax avoidance, but a negative effect separately. This thesis will grant tax policy makers transparency to create holistic decisions to tackle tax avoidance. Keywords: Corporate tax avoidance, Tax morale, institutional quality | |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/17567 | |
| dc.language.iso | en | |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | |
| dc.thesis.specialisation | specialisations::Faculteit der Managementwetenschappen::Master Economics::Corporate Finance & Control | |
| dc.thesis.studyprogramme | studyprogrammes::Faculteit der Managementwetenschappen::Master Economics | |
| dc.thesis.type | Master | |
| dc.title | The influence of tax morale on tax avoidance across Europe |