ABSTRACT
The chapter explores insights into the moral concerns and personal beliefs surrounding tax evasion of 1593 participants surveyed in four European countries (i.e., Germany, Romania, Turkey, the UK), which experienced various levels of regional integration, economic development, tax gaps, and distinct tax systems. Our cross-cultural study adds to the existing literature by linking tax evasion with individual tax morale and beliefs about the tax morale of fellow countrymen. Ultimately, individual decisions to pay or not to pay taxes stem also from how citizens position themselves relative to self-evident tax evasion acts and from how they believe other peers would react confronted with similar acts. The more a large number of citizens believe that tax evasion is always unjustifiable and that taxpaying should be the norm for everybody, the more compliance levels might increase. Such an end result would benefit individuals and the overall society in the long run.
