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• W4377021129 abstract "The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale. The data processed in this research was obtained from a questionnaire survey on a sample of 1067 respondents. Intentional sampling was used to ensure the same structure of respondents. In terms of tax evasion acceptance, we identified three groups of people: honest, dishonest, and unconscious. The research confirmed that 78% of the population is prone to tax evasion, and only 22% have never evaded paying taxes and would not do so knowingly or unconsciously. By applying the statistical hypothesis testing, we also found out that except for sex (women are less prone to tax evasion), inclination to tax evasion also depends on education, age, main source of income and experience. Finally, three types of logistic regression models to predict the inclination of a specific tax behaviour were constructed and evaluated based on the total accuracy metric and validated on the ex-post set." @default.
• W4377021129 created "2023-05-19" @default.
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• W4377021129 date "2023-05-17" @default.
• W4377021129 modified "2023-10-14" @default.
• W4377021129 title "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach" @default.
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• W4377021129 doi "https://doi.org/10.3390/math11102341" @default.
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