Factors that influence tax evasion perceptions in Australia and Turkey: A structural equation model study

Abstract

The tax literature indicates that many factors impact upon and influence tax evasion and non-compliant behaviour. This study makes a contribution to the literature by investigating specific economic and tax variables that influence tax evasion perceptions. By employing a structural equation model using self-reported taxpayer data from both Australia and Turkey, the study examines the structural relationships between national well-being, life satisfaction, tax involvement and tax evasion. The findings reveal that significant positive and negative relationships exist between the selected variables. The results will be of interest to the Australian and Turkish governments, and have implications for tax policy development in both countries. © 2019, Australasian Tax Teachers' Association. All rights reserved.