The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study
研究了48个国家1997-2018年间文化紧松度、宗教信仰、法律执行、政治问责与政治稳定对逃税行为的影响，发现高问责和低文化紧松度、低法治、低政治稳定会加剧逃税。
Abstract We examine whether the strength of norms and tolerance for deviations play a role in explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on TEVA across 48 countries over the period 1997–2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness–looseness, the rule of law, and political stability, the higher the degree of TEVA across nations. The results are important for policymakers to assess the likelihood of TEVA from a holistic perspective.