The Role of Taxpayer Satisfaction in Tax Evasion, Accounting for Economic Conditions: A Cross-National Comparative Study

نوع المستند : المقالة الأصلية

المؤلفون

1 Assistant Professor of Accounting Faculty of Commerce, Portsaid University

2 Associate Professor, Accounting Department, Faculty of Business, Ain Shams University

10.21608/jsst.2025.432332.2139

المستخلص

This study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report. The analysis distinguishes between developed and developing countries to identify how the relationship between happiness and tax evasion differs across economic and institutional contexts. The results of OLS estimation say that happiness and tax evasion are significantly negatively related. Societies wherein there is more happiness are those in which less tax evasion is practiced. This finding remains consistent even after controls for growth, inflation, unemployment, trade openness, agricultural activity, and demographic characteristics. Overall, the results suggest that happiness is an important behavioral and social factor that enhances tax morale and compliance. The study highlights that emotional well-being and life satisfaction contribute to greater fiscal discipline, particularly in developed countries.
This study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report. The analysis distinguishes between developed and developing countries to identify how the relationship between happiness and tax evasion differs across economic and institutional contexts. The results of OLS estimation say that happiness and tax evasion are significantly negatively related. Societies wherein there is more happiness are those in which less tax evasion is practiced. This finding remains consistent even after controls for growth, inflation,

الكلمات الرئيسية

مجلة البحوث المالية والتجارية
المجلد 26، العدد 4 - الرقم المسلسل للعدد 1
الجزء الأول أبحاث متخصصة في المحاسبة والمراجعة
أكتوبر 2025
الصفحة 672-700

ملفات

شارك

إرسال الاستشهاد إلى

الإحصائيات