References
- AGHA, A., HAUGHTON, J. (1996): Designing VAT Systems: Some Efficiency Considerations. The Review of Economics and Statistics, 78, No. 2, pp. 303 – 308. DOI: 10.2307/2109932
- ALLINGHAM, Michael G. and Agnar SANDMO. (1972). Income tax evasion: a theoretical analysis, Journal of Public Economics, 1, issue 3-4, p. 323-338.
- ALM, J. (2012). Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies. International Tax and Public Finance, 19(1), 54–77. DOI: 10.1007/s10797-011-9171-2
- ALM, J., SCHULZE, W.D., BOSE, C., YAN, J. (2019). Appeals to Social Norms and Taxpayer Compliance. Southern Economies Journal. DOI: 10.1002/soej.12374
- BAZART, C., PICKHARDT, M. (2011). Fighting Income Tax Evasion with Positive Rewards. Public Finance Review, 39(1), 124–149. DOI: 10.1177/1091142110381639
- BLOOMQUIST, K. (2011). Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach. Public Finance Review, 39(1), 25–49. DOI: 10.1177/1091142110381640
- BICCHIERI, C., XIAO, E. (2009). Do the right thing: but only if others do so. Journal of Behavioral Decision Making, 22(2), 191–208. DOI: 10.1002/bdm.621
- BORTEL, L. (2005). Legal systems and economic performance. Review of Economic Perspectives. Vol. 5, No.1. http://nho.econ.muni.cz/rocnik-2005/12005
- CASE & IEB. Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report [online]. 2019. Available from: https://ec.europa.eu/taxation_customs/business/tax-cooperation-control/vat-gap_en
- DALAMAGAS, B. (2011). A Dynamic Approach to Tax Evasion. Public Finance Review, 39(2), 309–326. DOI: 10.1177/1091142110386213
- DAUDE, C., H. GUTIÉRREZ, MELGUIZO, Á., (2012), What Drives Tax Morale?, OECD Development Centre Working Papers, No. 315, OECD Publishing, Paris, DOI: 10.1787/5k8zk8m61kzq-en
- DELL’ANNO, R. (2009). Tax Evasion, Tax Morale and Policy Maker’s Effectiveness. Journal of Socio-Economics, 38(6), 988–997. DOI: 10.1016/j.socec.2009.06.005
- DEVOS, K., 2014. Factors influencing individual taxpayer compliance behaviour. Dordbrecht: Springer. DOI: 10.1007/978-94-007-7476-6
- European Values Study: About EVS [online]. Accessed 2020-04-20 from: https://europeanvaluesstudy.eu/about-evs/
- EVS (2019): European Values Study 2017: Integrated Dataset (EVS 2017). GESIS Data Archive, Cologne. ZA7500 Data file Version 2.0.0, DOI: 10.4232/1.13314
- FILER, R. K., HANOUSEK, J., LICHARD, T., TOROSYAN, K., (2019). “Flattening” the Tax Evasion. The Economics of Transition and Institutional Change [online]. Vol. 27, No. 1, s. 223–224. Accessed 31. 7. 2020 from: <https://econpapers.repec.org/article/blaetrans/v_3a27_3ay_3a2019_3ai_3a1_3ap_3a223-246.htm>. DOI: 10.1111/ecot.12189.
- GAVIRIA, A. (2008). Social Mobility and Preferences for Redistribution in Latin America, Economía, vol. 8, no. 1, pp. 55-96.
- HANOUSEK, Jan and PALDA, Filip, (2002), Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries, Public Economics, University Library of Munich, Germany, https://EconPapers.repec.org/RePEc:wpa:wuwppe:0209007
- HOFMANN, E., HOELZL E., and KIRCHLER. E, (2008). “Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate”. Journal of Psychology 216 (4): 209-17
- HORODNIC, I. A., 2018. Tax Morale and Institutional Theory: A Systematic Review. International Journal of Sociology and Social Policy. Vol. 38, č. 9/10, s. 868–886. DOI: 10.1108/IJSSP-03-2018-0039
- HUG, S. and SPORRI, F. (2011), “Referendums, Trust, and Tax Evasion”, European Journal of Political Economy, 27 (1): 120-131. DOI: 10.1016/j.ejpoleco.2010.06.005
- CHRISTIE, E. – HOLZNER, M. (2006): What Explains Tax Evasion? An Empirical Assessment Based on European Data. [WIIW, Working Paper 40.] Available from: <http://www.wiiw.ac.at/pdf/wp40.pdf>.
- CHUNG, J., TRIVEDI, V.U. (2003) The Effect of Friendly Persuasion and Gender on Tax Comliance Behavior. Journal of Business Ethics, 47, 133–145. DOI: 10.1023/A:1026004716676
- JOSHI, A. (2019). Tax and Gender in Developing Countries: What are the Issues? International Centre for Tax and Development at the Institute of Development Studies. Summary Brief Number 6. Brighton. Retrieved from: https://opendocs.ids.ac.uk/open-docs/bitstream/handle/20.500.12413/13066/ICTD_SumBrief%236_OnlineNew2.pdf?sequence=1&isAllowed=y
- KIRCHLER, E., (2007). The economic psychology of tax behaviour. Cambridge. Cambridge University Press.
- Kirchler et al. (2019). Mental accounting of income tax and value added tax among self -employed business owners. Journal of Economic Psychology. DOI: 10.1016/J.JOEP.2018.12.007
- KONRAD, K.A.QARI, S. (2011). The last refuge of a scoundrel? Patriotism and tax compliance. Economica. DOI: 10.1111/j.1468-0335.2011.00900.x
- LEDYARD, J. O. (1995). Public Goods: A Survey of Experimental Research. In J. H. Kagel & A. E. Roth (Eds.), The handbook of experimental economics (pp. 111–194). Princeton: Retrieved from http://search.ebscohost.com.zdroje.vse.cz:2048/login.aspx?direct=true&db=eoh&AN=0453736&lang=cs&site=ehost-live
- LEROY, M., (2008). Tax Sociology, Sociopolitical Issues for a Dialogue with Economists. Socio Logos. 3. 1-28. Retrieved from: http://journals.openedition.org/sociologos/2073
- LEROY, M., (2011). Taxation, The State And Society: The Fiscal Sociology Of Interventionist Democracy. P.I.E-Peter Lang S.A. Isbn-13: 978-9052016979MUEHLBACHER, S., KIRCHLER, E., & SCHWARZENBERGER, H. (2011). Voluntary versus Enforced Tax Compliance: Empirical Evidence for the “Slippery Slope” Framework. European Journal of Law and Economics, 32(1), 89–97. https://doiorg.zdroje.vse.cz/ http://link.springer.com/journal/volumesAndIssues/10657
- OECD (2002). Measuring the Non-Observed Economy: A Handbook. Paris: OECD Publications. ISBN 92-64-19745-1.
- OECD. (2010). Understanding and Influencing Taxpayers’ Compliance Behaviour, France, Paris: OECD Forum on Tax Administration.
- OECD (2019), Tax Morale: What Drives People and Businesses to Pay Tax?, OECD Publishing, Paris, https://doi.org/10.1787/f3d8ea10-en.
- SLEMROD, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. The Journal of Economic Perspectives, 21(1), 25-48. Retrieved September 12, 2021, DOI: 10.1257/jep.21.1.25
- SLEMROD, J., Weber, C., (2012). Evidence of the Invisible: Toward a Credibility Revolution in the Empirical Analysis of Tax Evasion and the Informal Economy. International Tax and Public Finance, 19(1), 25–53. https://doiorg.zdroje.vse.cz/ https://link.springer.com/journal/volumesAndIssues/10797
- TORGLER, B., (2007). Tax Compliance and Tax Morale. Edward Elgar Publishing. DOI: 10.4337/9781847207203.
- TORGLER, B., (2012). Tax morale, Eastern Europe and European enlargement. Communist and Post-Communist Studies 1 June 2012; 45 (1-2): 11-25. DOI: DOI: 10.1016/j.postcomstud.2012.02.005
- WALSH, K., (2012). Understanding Taxpayer Behaviour - New Opportunities for Tax Administration. Economic and Social Review. 43. 451-475.
- YITZHAKI, S. (1974). A Note on Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3(2), 201–202. DOI: 10.1016/0047-2727(74)90037-1
- ZÍDKOVÁ, H.; TEPPEROVÁ, J., HELMAN, K. (2018). EVS data-based analysis of tax evasion: Descriptive vs. regression modelling. Society and economy in Central and Eastern Europe: journal of the Corvinus University of Budapest. 2018. Vol. 40, č. 1, s. 89--103. ISSN 1588-9726. DOI: 10.1556/204.2018.40.1.6